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.

[Rama Krishana]

I think the best course is to take help from experts engaged in this field.

AI Summary

Acceptability of ST-1 form: whether an assessing officer on remand may verify and accept the form under DST rules. The issue is whether the Assessing Authority, on remand, may scrutinize and 'accept' the ST-1 form by verifying its genuineness against books of account under the DST Act, rules and departmental instructions; the document contains no conclusive statutory citation and advises seeking expert guidance to determine standards for admissibility, burden of proof and the Assessing Authority's evaluative discretion on remand.