TMI Blog2021 (1) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.06.2019 - He fairly stated that it is desirable that the matter be remitted back to the 1st respondent to consider this point since he had omitted to consider the same while passing the impugned Assessment Order. Petitioner also requested that the matter be remitted back to the 1st respondent for fresh consideration and that the petitioner be permitted to raise not only the issue about the rate of tax but also the issue of time bar of assessment for the period July, 2015 to January, 2016. The matter is remitted back to the 1st respondent for fresh consideration - Petition allowed by way of remand. - Writ Petition No.8254 of 2020 - - - Dated:- 24-6-2020 - Honourable Sri Justice M.S. Ramachandra Rao And Honourable Sri Justice T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or ready reference and requested the 1st respondent to levy tax at 5%. 6. But the 1st respondent passed the impugned Assessment Order on 31.03.2020 without considering the specific contention raised by the petitioner about the rate of tax i.e. whether it should be 5% as contended by the petitioner or 14.5% as is being contended by the respondents. 7. Counsel for the petitioner contended that non-consideration of this issue by the 1st respondent, though it was specifically raised by the petitioner, vitiates the impugned order. According to him, the petitioner did not collect tax at 14.5% on sale of mobile phones in the light of Entry 39(15) of Schedule IV and certain Circular instructions given by the Commercial Taxes. Reliance is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same while passing the impugned Assessment Order. 11. Counsel for the petitioner also requested that the matter be remitted back to the 1st respondent for fresh consideration and that the petitioner be permitted to raise not only the issue about the rate of tax but also the issue of time bar of assessment for the period July, 2015 to January, 2016. 12. In view of the said submissions, this Writ Petition is allowed; the impugned Assessment Order AO No.51883 dt.31.03.2020 passed by the 1st respondent is set aside and the matter is remitted back to the 1st respondent for fresh consideration. The petitioner is given liberty to file additional objections raising also the plea of bar of limitation of assessment for the tax period J ..... X X X X Extracts X X X X X X X X Extracts X X X X
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