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2015 (11) TMI 1605 - MADHYA PRADESH HIGH COURT

2015 (11) TMI 1605 - MADHYA PRADESH HIGH COURT - TMI - Jurisdiction of appellate authority - Held that: - the assessment order has been passed by the Assessing Officer after giving opportunity to the petitioner and putting him to notice in that behalf. The petitioner has also resorted to remedy of appeal. The question as to whether the procedure adopted by the Assessing Officer is permissible or otherwise can certainly be considered in the said appeal proceedings. The appellate Authority has jur .....

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2 of 2015, W.P. No.13476 of 2015 - Dated:- 4-11-2015 - A.M. Khanwilkar, Chief Justice and Sanjay Yadav J. Shri A.P.Shrivastava and Shri Sapan Usrethe, Advocates for the petitioners. Shri A.A. Barnad,G.A., for the respondents/State. Heard counsel for the parties on admission. When this matter was heard on the previous date, for the reasons recorded in the order, which now transpired to be founded on incorrect facts, the Court issued notice to the respondents. Pursuant to the notice, the responden .....

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ds that the petitioner was registered as Developer and Builder. Enrollment certificate describes the activities of the petitioner as engaged in business of construction of building for sale and lease. The return filed by the petitioner was also on that basis. However, on scrutiny of the return, if the Assessing Officer found that the case on hand unmistakably establishes that the person was engaged in Works Contract; and after giving opportunity to the petitioner assessment on that basis has bee .....

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