TMI Blog2016 (9) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices raised by the appellant is felt necessary so as to whether the appellant have charged MRP as sale price in the invoices, if charged the assessment made has to be sustained - matter remanded back to the Assessing Officer with a direction to verify all the invoices raised during the relevant assessment years in respect of sale of vaccum cleaner and to find out whether the appellant have charged MRP as sale price and to pass appropriate orders. Imposition of penalty u/s.12(3) (b) of the Act - Held that: - As the issue relating to turnover is remanded, the issue relating to penalty is also remanded to the Assessing Officer with a direction to consider penalty levy if need be. Writ petition allowed - matters remanded back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued a direction to the Assessing Officer to complete the assessment after due verification of the invoices and also to find out whether the dealer had charged Maximum Retail Price as sales price and then pass appropriate orders and if they charged as per the sales price, the assessment has to be sustained. 4. The learned counsel for the petitioners submitted that this direction has not been complied with by the respondent and once again, the same assessment order has been passed which has been challenged in these Writ Petitions. In the counter filed by the respondent, it is stated that the order of assessment is only a simple assessment with a direction to verify the invoices raised during the assessment year in respect of sales of vac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, I set aside the assessment on ₹ 1,77,79,090 and remand back to the Assessing Officer with a direction to verify all the invoices raised during the relevant assessment years in respect of sale of vaccum cleaner and to find out whether the appellant have charged MRP as sale price and to pass appropriate orders as discussed above. The Assessing Officer has levied of ₹ 47,57,921 u/s.12(3) (b) of the Act. As the issue relating to turnover is remanded in the pre-para, the issue relating to penalty is also remanded to the Assessing Officer with a direction to consider penalty levy if need be. In the result, the appeal is REMANDED. Thus, the above direction issued by the appellate authority is specific and the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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