2014 (1) TMI 1256

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....9/2006- 07, TIN:33465900009/2007-08 TIN:33465900009/2008-09 and TIN:33465900009/2009-10. 3. The learned counsel for the petitioner would contend that in respect of the very same years viz., 2006-07, 2007-08 and 2008-09 assessment orders have already been passed and the amount has also been paid but again a re-assessment has been made and in respect of the other year viz., 2009-2010, they have paid the very same amount and a certificate has also been issued and therefore, if at all, there is any difference in payment of tax it would only amount to Rs.1,50,00,000/- (Rupees One Crore and Fifty Lakhs only) and the very assessment itself is wrong. Therefore, in stead of preferring an appeal, they have come forward before this Court by way of ....

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....ned as follows: For the year 2006-2007 = Rs. 6,19,886/- For the year 2007-2008 = Rs. 83,77,373/- For the year 2008-2009 = Rs. 79,03,836/- For the year 2009-2010 = --- Thus totalling a sum of Rs.1,69,01,095/- (Rupees One Crore Sixty Nine Lakhs One thousand and ninety five only) stated to be the dues. If both these were added together the total amount would be Rs.6,59,86,300/- (Rupees Six Crores Fifty Nine Lakhs Eighty Six thousand and three hundred only). Therefore, the petitioner have to prefer only appeal after payment of 1/4th of the total amount as per the statement. Hence, as against the assessment order, only appeal remedy will lie. Therefore, all the Writ Petitions may be dismissed. 5. Heard both sides....

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....ey would contend that out of Rs.4,90,85,205/- what the department have now recovered is Rs.4,50,83,095/- which is beyond 1/4th of the amount. Alternatively, they will also say that for the year 2006-2007, 2007- 2008 already assessment orders were passed and against which, a revision was filed and the same was also dismissed. Thereafter, Writ Petitions have been filed and the same are pending in W.P.(MD) No.13423 and 13424 of 2012. Now, pending that, unfortunately the impugned orders has been issued for the year 2006-2007 and 2007-2008 also. Insofar as these two years is concerned, taxable liability as claimed in the worksheet is approximately Rs.1,36,86,110/-. So, that could not be added. If that is reduced from Rs.6,81,26,505/-, again the ....