Discriminatory assessment quashed where refund orders and prior appellate relief on the same facts made the contrary tax demand unsustainable.

An assessment order taxing the petitioner for July 2017 to March 2023 was held unsustainable where the same factual basis had already led to refund orders for other periods and earlier adverse assessments had been overturned in appeal. The court found no distinguishing factual or legal basis to justify a different treatment for the impugned period, and treated the assessment as discriminatory. The assessment order dated 29.11.2024 was quashed with consequential reliefs.

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Issues: Whether the impugned assessment order taxing the petitioner for the period July 2017 to March 2023 could stand when, on the same facts, refund orders had been passed in the petitioner's favour for other periods and the earlier adverse assessments had been overturned in appeal.

Analysis: The material on record showed that the respondent authorities themselves had treated the petitioner as entitled to refunds for earlier periods on the same factual basis, and the appellate authority had also accepted the petitioner's challenge in respect of later assessment orders. No distinguishing factual or legal basis was shown to justify a contrary view for the impugned period. In these circumstances, the assessment was found to be discriminatory.

Conclusion: The impugned assessment order dated 29.11.2024 was quashed with all consequential reliefs.

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