assesment of remanded case

[d.v. gupta]

A remand order passed by addl. commissioner in appeal to direct the A.O. as under:-

'The Assessing authority shall scrutinize the transaction made against the ST-1 form produced by the dealer at this stage with books of accounts and verify genuineness and acceptability of the form as per provisions of the DST act/ rules and instruction of the Deptt.'

Now the A.O. is requiring the rules that he is empower to accept the form . He is going with the word 'Acceptability'. Is there any rule or act for this under DST that he can accept the ST-1 form after remand the case.

kindly help.

AI Summary

Assessing Officer Seeks Clarification on Accepting ST-1 Form Post-Remand Under DST Act Rules A remand order was issued by an additional commissioner directing an assessing officer (A.O.) to scrutinize transactions made against the ST-1 form produced by a dealer, verifying its genuineness and acceptability according to the DST Act, rules, and departmental instructions. The A.O. seeks clarification on the rules empowering him to accept the ST-1 form post-remand, focusing on the term 'acceptability.' A response suggested consulting field experts for guidance.