2016 (10) TMI 602

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..... challenges Ext.P6, an order of assessment passed by the Assessing Officer for the assessment year 2013-14. Petitioner is engaged in the trading of photographic papers, films, chemicals. One of the issues relates to a demand for tax on printed digital photo albums. According to the petitioner, the issue had already been decided as per clarification issued by the Commissioner in the matter relating .....

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..... wed as per Ext.P1 order dated 15/07/2015. Later, the petitioner came to know about the clarification issued in the matter relating to M/s.Colortone Process Pvt. Ltd. and accordingly rectification application is filed as per Ext.P3 on 11/02/2016 seeking for refund of the amount which is pending consideration. It is, in the meantime, that the proceedings were taken by issuance of notice dated 01/04/ .....

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..... Section 94 before compounding the offence. Once compounding the offence before the Intelligence Officer the assessee cannot deviate and argue against the compounding. Hence this argument is rejected. Moreover the assessee in this case has not remitted the tax due nor revised the return for 2013-14." 5. Though the learned Government Pleader supports the stand taken by the Officer, it is apparent .....

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