TMI Blog2015 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... f those sellers from whom petitioner had purchased some goods had been cancelled and therefore, petitioner is liable to pay tax – There is no discussion in order about genuineness of petitioner and his purchases and therefore, order is required to be quashed and set aside – Held that:- Assessing Officer has not properly dealt with case and ought to have discussed and appreciated material produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the learned advocates for the respective parties. 3. Pursuant to notice issued by this Court, affidavitinreply is filed by the respondent opposing the petition. Affidavit-in-rejoinder is also filed by the petitioner. 4. By way of the present petition filed under Article 226 of the Constitution of India, the petitioner has prayed as under: [a] That the Hon'ble Court be pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court M/s. Suresh Trading Co. virtually amounting to contempt of the Court and breach of judicial discipline. [d] The Court may grant such further relief and other relief as justice of case may require. 5. Mr.K.H.Kaji, learned advocate appearing for the petitioner, by taking us to the impugned assessment order dated 31.03.2015 submitted that the impugned order by which the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cussion in the order about the genuineness of the petitioner and his purchases and therefore, the order is required to be quashed and set aside. 6. On the other hand, Ms. Maithili Mehta, learned AGP, has opposed this petition and would submit that there is alternative remedy available in the form of statutory appeal under the provisions of the act which the petitioner has not availed. She would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded to the Assessing Officer for fresh consideration and the Assessing Officer, after giving an opportunity of hearing to the petitioner and after considering the documentary evidence as well as the judgement relied upon by the petitioner at the time of hearing, shall pass appropriate order in accordance with law. 9. Rule made absolute to the aforesaid extent. No order as to costs. Direct se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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