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M/s. Indot Color World Versus The Commercial Tax Officer The Intelligence Officer (IB)

Demand of tax - printed digital photo albums - the issue had already been decided as per clarification issued by the Commissioner - non-consideration of clarification by the AO when considering the issue - whether the demand can be set aside by this Court bypassing the alternate remedy available under the statute? - order of demand passed without reference to the clarification sustainable? - Held that: - it is apparent that when a clarification had been issued under Section 94 of the Act, the Of .....

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der the matter afresh after taking note of the consideration and after hearing the petitioner - petition disposed off - decided in favor of petitioner. - WP (C). No. 17595 of 2016 (Y) - Dated:- 22-9-2016 - A. M. Shaffique, J. For the Petitioner : Sri. Harisankar V. Menon For the Respondent : Sri. Shamsudheen. V. K. ORDER Petitioner 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 .....

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though such a contention was taken at the time when the Assessing Officer was considering the issue, the Assessing Officer did not take note of the clarification on the ground that the offence had already been compounded by the petitioner. 2. It is submitted by the petitioner that, earlier penalty proceedings were taken against the petitioner alleging that the printed photo albums have to be taxed at 14.5% under Entry 77 (6). Without contesting the matter, the petitioner submitted an applicatio .....

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