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The HC set aside the impugned assessment order and remitted the matter for fresh adjudication. The petitioner, a customs house agent, had claimed reimbursable expenses but failed to produce documentary evidence substantiating non-liability to deduct tax at source; the assessing and revisional authorities accordingly disallowed the claim. In the interest of justice the HC granted the petitioner another opportunity to place documentary proof before the assessing officer. The HC directed the assessing officer to consider the newly produced evidence and to pass fresh orders in accordance with law. The remand disposes of the petition without deciding the substantive tax merits.
The HC set aside the impugned assessment order and remitted the matter for fresh adjudication. The petitioner, a customs house agent, had claimed reimbursable expenses but failed to produce documentary evidence substantiating non-liability to deduct tax at source; the assessing and revisional authorities accordingly disallowed the claim. In the interest of justice the HC granted the petitioner another opportunity to place documentary proof before the assessing officer. The HC directed the assessing officer to consider the newly produced evidence and to pass fresh orders in accordance with law. The remand disposes of the petition without deciding the substantive tax merits.
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