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TMI Blog2019 (3) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... I V. K SHAMSUDHEEN SR GP For The Respondent : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON ORDER K. Vinod Chandran, J. The revision by the State survives for only one issue; with respect to refund of input tax credit. The assessee had two claims before the Assessing Officer. One for refund of input tax credit for the opening stock on 01.04.2005, which was purchased during the previ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the said issues. On the input tax credit with respect to the opening stock, the first Appellate Authority verified the assessment records and found that the documents are available in the records. 4. The learned Senior Government Pleader however, would submit that even if the same were available, it would have been proper for the Assessing Officer to remand the issue for fresh consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the assessee. The said order has been upheld in first appeal and is said to be now pending before the Tribunal. 7. We are dismayed that the Assessing Officer, despite an order of the first Appellate Authority confirmed by the Appellate Tribunal, has thought it fit to decline the claim of input tax credit on the opening stock on a verification of the documents. We see from the order of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f refund of excess input tax as on 31.03.2006, admittedly, there was an open remand and the Assessing Officer has dealt with the issue to find against the assessee, on which a second appeal is also said to be pending. Hence, we do not think that there can be any interference on the open remand made too. We hence dismiss the revision making it clear that the issue of input tax credit on the opening ..... X X X X Extracts X X X X X X X X Extracts X X X X
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