TMI Blog2010 (3) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of filing the return on the items, raising bonafide question about the levying of tax thereon before the assessing authority, he cannot be held liable to pay interest from the date of return but shall be liable to pay interest subsequent the date of assessment holding the assessee liable to pay tax - the petitioner shall be liable to pay interest subsequent to the period of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y levied sales tax on bags (bardana) on the turnover of ₹ 23,00,100/- vide assessment order dated 27.2.1989. Through the present writ petition, the petitioner has impugned the aforesaid order dated 27.2.1989 (Annexure P- 1). 3. At the time of hearing, learned counsel for the petitioner stated that assessment order had already been passed by the Assessing Authorities against the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ynthetic s case (supra). 5. Now, it is well settled law that assessee cannot predict the final assessment when he files his return bonafidely paying tax, which is due according to the assessee. If assessee does not pay tax, at the time of filing the return on the items, raising bonafide question about the levying of tax thereon before the assessing authority, he cannot be held liable to pay int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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