2022 (6) TMI 552

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..... itya Ghosh... for the State. The appeal is directed against the order dated February 9, 2022 passed in WPA 1745 of 2021. By the impugned order, the learned Judge was pleased to hold that, despite the assessee receiving further evidences with regard to the quantum of tax liability subsequent to the conclusion of the order of refund, there was no material irregularity in the order of refund warrant .....

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..... ontrol of the appellant/writ petitioner. The tax authorities are obliged to give actual credit for the tax paid. The document dated August 25, 2021 pertains to the liability of tax relating to the appellant/writ petitioner and, therefore, ought to be taken note of by the tax authorities. In the event the impugned order is allowed to stand in the manner of form as it stands today then the appellant .....

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..... t petitioner was in possession of certain documents which the appellant/writ petitioner did not place before the revisional authority. Rather, it is a case where the appellant/writ petitioner received a document subsequent to the order of the revisional authority. Tax authorities are to adjudicate upon the tax liability in accordance with law. The liability to taxation in respect of assessee shou .....

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