https://www.taxtmi.com/caselaws?id=186865 Entertainment tax levy could not be sustained where the revisional authority failed to consider the petitioner's contention that an earlier checking at the cinema hall limited the assessable period to the time after that checking. The High Court found that the factual position of the earlier checking was not disputed and that similar matters had already recognised its relevance to the permissible period of assessment. Because the revisional authority did not properly address this issue before affirming the levy of tax, fine and composition fee, the impugned order was quashed and the matter remanded for fresh consideration after hearing the petitioner. en-us Thu, 06 Jul 2000 00:00:00 +0530 Mon, 03 Oct 2016 16:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186865 Entertainment tax levy could not be sustained where the revisional authority failed to consider the petitioner's contention that an earlier checking at the cinema hall limited the assessable period to the time after that checking. The High Court found that the factual position of the earlier checking was not disputed and that similar matters had already recognised its relevance to the permissible period of assessment. Because the revisional authority did not properly address this issue before affirming the levy of tax, fine and composition fee, the impugned order was quashed and the matter remanded for fresh consideration after hearing the petitioner. Case-Laws Income Tax Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186865