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

2016 (10) TMI 602 - KERALA HIGH COURT

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 .....

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ficer is bound to comply with the same. Merely for the reason that the petitioner had submitted an application for compounding which had been allowed, does not deprive the right of the petitioner to take a contention based on a clarification issued b .....

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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 .....

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, 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 to M/s.Colortone .....

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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 .....

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n for compounding which was allowed 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 a .....

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3. Heard Learned counsel for the petitioner and the learned Government Pleader. 4. The short issue to be considered is whether Ext.P6 can be set aside by this Court bypassing the alternate remedy available under the statute. The main contention urge .....

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examined. Regarding the first point the argument put forth by the assessee is not acceptable since the assessee has admitted the offence in writing before the Intelligence Officer. The assessee could have obtained clarification under Section 94 befor .....

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