TMI Blog2014 (2) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise. It is also equally true that if the documents are produced by the Assessee, which manifests that the amount shown under a particular head is wrongly shown therein, the authorities, if otherwise satisfied on the basis of the documents as well as the explanation offered, cannot deny the benefit as the petitioner has shown the said amount under a wrong head. The order impugned in this writ petition is bereft of any such reasoning except a stray statement that the Assessee has not explained why the said documents were not filed before the Assessing Officer - Board is directed to reconsider the revisional application upon taking note of the documents filed by the petitioner and shall record the reasons relating to the acceptability o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed under Section 33 (3) of the West Bengal Value Added Tax Act, 2003 and secondly that the documents sought to be produced for the first time shall not be accepted. It is no doubt true that a particular amount is shown under stock transfer and it is equally true that revised return is not filed within the period prescribed under Section 33 (3) of the said Act. While making an assessment on the basis of the return, the authorities are not denuded of power to disallow any claim under a particular head, if the documents and other evidence suggest otherwise. It is also equally true that if the documents are produced by the Assessee, which manifests that the amount shown under a particular head is wrongly shown therein, the authorities, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents filed by the petitioner and shall record the reasons relating to the acceptability or non- acceptability of those documents as well as its relevancy in the context of the dispute. The Board shall consider the said revisional application in the light of the observations made hereinabove and shall dispose of the same within four weeks from the date of communication of this order. For abundant precaution, it is hereby made clear that this order shall not have any persuasive effect on the merit of the said revisional application and the authorities shall be free to decide the same in accordance with law. The writ petition is, thus, disposed of. There will be no order as to costs. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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