TMI Blog2015 (4) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble Supreme Court has laid down in the case of Gannon Dunkerley & Co. Vs. State of Rajasthan & others, reported in [1992 (11) TMI 254 - SUPREME COURT OF INDIA] as well as amendment made to Rule 6 clause (e) of the OVAT Rules, 2005 on 19.07.2012, but while allowing certain heads of expenses as held at page 17 of the order, he has not ascribed any reason either for accepting such deductions allowed by him nor any reason has been assigned for disallowing certain deductions. Consequently, we are in agreement with the learned counsel for the petitioner that the order impugned vis-`-vis the disallowance of certain deductions made lacks reasons; and therefore lacks the foundation of the conclusion arrived at. Thus, the same is violative of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered by the Hon ble Supreme Court in the case of M/s Gannon Dunkerley Co. and others Vs. State of Rajasthan and others, 88 STC 204 (SC) and Rule-6 Clause (e) of the OVAT Rules, 2005, amended on 19.07.2012 vide Finance Department, Government of Odisha Notification bearing SRO No.368/2012 and abruptly came to a conclusion that certain heads of claims, as noted in the impugned assessment order at page 17, held to be strictly in conformity with allowable deductions on account of service component out of the entire claim of the petitioner, apart from which, all other claims made stood rejected. 4. Mr. Venkatraman submits that the Assessing Officer has failed to assign reasons as to why the claims narrated in its order towards the concludi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was given any justification nor any reason assigned in order for rejecting the heads of claims made by the petitioner and the order is completely silent in such respect. Consequently, the order is unreasonable and therefore suffers from violation of the principles of natural justice. Consequently, the learned Senior Advocate prays for quashing of the said order. 6. Sri Kar, learned Standing Counsel appearing for the Revenue, on the other hand, while asserting the availability of an alternative remedy of Appeal for the petitioner, further asserts that from the fact situation which arose in the decision relied upon by the petitioner, it would be clear that the appellant before the Hon ble Supreme Court moved the said Hon ble Court after ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e direct remand of the matter to the Assessing Officer with a direction that he will grant liberty to the petitioner to explain the various heads of claim of deductions; in case any doubt arises in the mind of the Assessing Officer regarding the same. The petitioner shall cooperate in this regard and the Assessing Officer shall undertake this exercise at an early date. All endeavours shall be made to complete the fresh assessment by the end of December, 2014. Liberty is granted to the Revenue that if the circumstance so arises, they may seek extension of time for completion of assessment by the Assessing Officer. 9. Nothing stated hereinbefore shall be treated as opinion on the merits of the claim either by the petitioner or the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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