1987 (3) TMI 486

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.... 8th July, 1985. The facts are that according to the assessing officer, the assessee failed to pay the admitted tax in time and therefore, interest amounting to Rs. 6,957.70 was imposed in the assessment order. The assessee filed appeal before the Assistant Commissioner (Judicial) and before the Tribunal, but, failed at both the stages.   Before the Tribunal, the assessee contended that....

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....rities that the amount aggregating to Rs. 8,349.43 became refundable to the assessee under various orders, then it was the duty of the Tribunal to first decide whether the said amount became refundable or not and whether the assessee was entitled to seek adjustment thereof. Sri Gupta has shown a copy of the details that were furnished before the Sales Tax Officer, Sector-6, Kanpur. From a perusal ....

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....hich the amount became refundable; but, the assessee, did file all the details which could have been verified by the Tribunal. The details set out by the assessee in the letter addressed to the Sales Tax Officer, Sector-6, Kanpur, require verification and Sri Gupta, learned counsel for the assessee, undertakes the responsibility to produce the various assessment orders to support the contention....