TMI Blog2017 (10) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... evised returns on the basis of such additional tax liability, disclosed were required to be accepted in terms of the Circular issued by the Commissioner on 7.7.2008. Though the Assessing Authority has referred to the said Division Bench’s judgment, it appears that he has not fully understood the ratio of the same or has not carefully examined the facts of the case in the light of the aforesaid Division Bench judgment. The matter, therefore deserves to be remanded to the Assessing Authority for passing fresh orders for each month separately, accepting all the revised returns for the period July 2005 to March 2006 - petition allowed by way of remand. - W. P. Nos. 43037 - 43038 of 2017 (T-RES) - - - Dated:- 9-10-2017 - Vineet Kothari, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability, disclosed were required to be accepted in terms of the Circular issued by the Commissioner on 7.7.2008. 4. Mrs.Vani.H has also submitted before the Court that in a series of objections/replies filed by petitioner-assessee, one of them being Annexure-F dated 29.6.2015, the assessee had produced the chart of tax liability for all the months from April 2005 to March 2006 and for the months of July 2005 to March 2006, there was substantial increase in the Partial Rebate claimed by the assessee in the revised returns, which resulted in the additional tax liability of the assessee and therefore, all such revised returns from July 2005 to March 2006 were required to be accepted by the Assessing Authority and then separate assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al net tax liability because the moment there is use of the word additional , it would mean that either the tax is already paid, but shortly paid or even after the credit of input tax, the further liability of the tax remains which is required to be paid by the return. The attempt to contend that it should be revised return only for the purpose of absolute additional tax liability and not to include the adjustments thereof with input credit, cannot be countenanced for the simple reason that whenever the matter pertains to payment of additional tax liability, it would always mean the credit or set off to be made of the tax already paid and the consequential amount of tax by way of additional tax liability. If the credit or adjustment is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itutional Courts when dealing with their orders have an opportunity to see their appropriate application of mind to the judgments delivered by the Constitutional Courts. If that is not done, then it would be taken as utter disregard of the judgments of the Constitutional Courts and may even drag such Authorities in the realm of judicial indiscipline and consequential disciplinary action or even contempt action against them, if such casual references, not distinguishing the same with cogent reasons is found out. 11. For now, this Court is not making any further comments in this case with a note of caution to the Authorities of not only this Respondent Department of Commercial Taxes, but for all other Government Departments, who are suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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