TMI Blog2016 (11) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues. Therefore, the petitioner seeks one more opportunity to go before the Assessing Officer - Held that: - this Court is not inclined to set aside the impugned orders in entirety, as the petitioner has been granted partial relief in the impugned orders. Therefore, the proper thing for the petitioner is to approach the respondent by way of a rectification petition under Section 84 of the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would state that there is a factual error in the impugned orders. To substantiate the said contention, the petitioner referred to the averments set out in the affidavits filed in support of these writ petitions by contending that the representative of the petitioner appeared before the respondent on 8.3.2016 and was allowed a system verification, that from 11.30 AM to 8.30 PM, the verification wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent on 8.3.2016 and was allowed to verify the alleged mismatch from the computer in the office of the respondent. 4. In the absence of any specific denial in the counter to such an averment contained in the affidavits in support of the writ petitions, when this Court perused the impugned orders, it is seen that the proposal made in the show cause notices dated 22.4.2015/11.5.2015 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be affected, since it is an admitted fact that the petitioner is entitled to a refund, which the respondent seeks to adjust as against the tax dues. 7. However, for the aforesaid reasons, this Court is not inclined to set aside the impugned orders in entirety, as the petitioner has been granted partial relief in the impugned orders. Therefore, the proper thing for the petitioner is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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