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2020 (3) TMI 1093

..... Ext.P2 order dated 29.03.2010, wherein the Tribunal found that both, the contentions raised by the assessee and the arguments put forth by the Revenue, have not been considered by the authorities below - The Tribunal therefore remanded the matter solely for the purpose of giving the assessee and the Revenue an opportunity to reiterate their contentions with supporting evidences and to enable the assessing authority to pass a speaking order considering all the aspects. A reading of Ext.P9 would show that the Fast Track Assessment Team, after narrating the factual sequences, only recorded the contentions of the assessee - The manner in which the Fast Track Assessment Team has passed Ext.P9 order is not justifiable. The remand as per Ext.P2 or .....

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..... d before the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal and the Tribunal, as per Ext.P2 order dated 29.03.2010, set aside the order of the first appellate authority and directed the assessing authority to redo the assessment based on the factual position with opportunity of hearing to the petitioner to raise contentions with supporting evidence. 3. The petitioner states that pursuant to the order of the Tribunal, the 4th respondent-Sales Tax Officer, issued a notice dated 02.11.2010 directing the petitioner to produce the books of accounts, registers, etc. The petitioner produced all the relevant records and made written submissions dated 23.12.2010. A proposal notice dated 15.03.2011 was issued to the petitioner requir .....

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..... Senior Government Pleader for Taxes opposed the writ petition. According to the learned Senior Government Pleader, the Fast Track Assessment Team, which dealt with the assessment, considered all the contentions of the petitioner and the same is reflected in Ext.P9 order. A reading of Ext.P9 would make it evidently clear that all the contentions raised by the petitioner were duly taken note of by the Fast Track Assessment Team. Therefore, Ext.P9 is not liable to be interfered with for non-application of mind, contended the learned Senior Government Pleader. 7. As regards the contentions of the petitioner on the period of limitation, the learned Senior Government Pleader submitted that the issue is found in favour of the Revenue and against t .....

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..... y the assessee as well as the arguments put forth by the revenue have not been considered by the authorities below. We, therefore, set aside the first appellate order and the assessing authority is directed to redo the assessment based on the factual position as per the records. The assessee may be given an opportunity to raise their contentions with supporting evidences, if any, in this matter before the assessing authority. The Tribunal therefore remanded the matter solely for the purpose of giving the assessee and the Revenue an opportunity to reiterate their contentions with supporting evidences and to enable the assessing authority to pass a speaking order considering all the aspects. 10. However, a reading of Ext.P9 would show that th .....

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