TMI Blog2010 (2) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... s case and was driven to the course of best judgment assessment. As stated above, the petitioner has/had the audacity of not submitting its returns except for one quarter and that too showing gross turnover as nil. t the learned assessing officer acted with great care and caution in determining the taxable turnover of the petitioner and has reached the conclusions which are essentially in the domain of facts. In exercise of writ jurisdiction, we do not find it possible to examine the same. W.P. dismissed. - 4490 of 2006 - - - Dated:- 5-2-2010 - SUDHIR KUMAR KATRIAR AND KISHORE K. MANDAL , JJ. This writ petition is directed against the following orders of assessment passed by the learned Assistant Commissioner of Commercial Taxes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the work off loaded to the petitioner, and (the main contractor) has paid taxes for the three financial years in question. While assailing the validity of the impugned orders, learned counsel for the petitioner submits that the position is evident that the petitioner has worked only for the main contractor in the Sasaram Circle. He next submits that the assessment orders with respect to the main contractor have been completely overlooked by the learned assessing officer. He also submits that the respondent-authorities have disclosed their case in the counter-affidavit in this court which shows that the learned assessing officer has taken into account documents which are of later dates than those of the assessment orders. He relies on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned assessing officer creating a clear impression that it was trying to evade disclosure of the relevant information. The petitioner was represented by its counsel, and did not avail of the repeated opportunities afforded to it to produce the relevant documents. The learned assessing officer was very indulgent to the petitioner by adjourning the matter repeatedly for the purpose. The petitioner was determined to adopt unethical practices of total suppression of material facts and documents. The learned assessing officer was, therefore, left with the only option of best judgment assessment. In view of complete absence of materials before the learned assessing officer, it was neither known to the learned assessing officer, nor is known to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position that it is not a forum of facts, and it is difficult for us to go into those questions. Had this been placed before, and brought to the notice of, the learned assessing officer, then this court might have been in a position to go into those questions in exercise of supervisory writ jurisdiction to find out whether or not the conclusions arrived at by the learned assessing officer are grossly unjust and arbitrary, or are possible conclusions. The learned counsel for the petitioner has relied on the two reported judgments which undoubtedly are to the effect that in a case of works contract, double taxation is impermissible. If the main contractor has been taxed for the goods incorporated in the production of the final product, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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