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2019 (1) TMI 554

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..... fficer has chosen to determine the tax liability on the turnover - When a specific finding is rendered by the Assessing Officer on the genuineness of Form-F declaration submitted by the petitioner through online earlier or produced after passing the order of assessment, as bogus, this Court is not inclined to issue any mandamus as sought for in this writ petition, as it is for the petitioner to qu .....

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..... n Lakhs) paid as tax. 3. Heard both sides. 4. In respect of the assessment year 2016-2017, a pre-assessment notice was issued on the petitioner on 06.04.2018. Thereafter, an order of assessment was passed on 09.05.2018, determining the taxable turnover as ₹ 67,42,55,000/- and tax due as ₹ 6,74,25,500/-. According to the petitioner, they have already uploaded Form-F declaration i .....

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..... petitioner is not entitled to seek any indulgence from this Court. 7. The present writ petition is filed simply seeking for mandamus directing the respondent to accept Form-F declaration, that too, admittedly, after an order of assessment was passed on 09.05.2018. Perusal of the said order and the findings rendered therein would show that the Assessing Officer has categorically observed that al .....

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