2004 (8) TMI 669

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....heard finally. 1.. The challenge in this petition is essentially to advance tax notices issued by respondent No. 2, Assistant Commissioner of Commercial Tax in his capacity as an assessing officer under section 33(3) of the M.P. Commercial Tax Act, 1994. These notices are for the period April 1, 2001 to March 31, 2002, April 1, 2002 to March 31, 2003 and April 1, 2003 to March 31, 2004 respecti....

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....with the requirement of the Act and hence recourse to the provisions of section 33 was taken calling upon the petitioner to pay tax on the basis of the transaction and the details furnished by the petitioner in the returns in question. 3.. Having heard learned counsel for the parties and having perused record of the case, in my opinion, the proper course in this case would be to direct the asse....

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....d then demand will have to be worked out if it is really payable. This Court would not like to embark upon this question because it requires some factual enquiry to be undertaken at the level of assessing officer and, therefore, it is in the interest of the petitioner as also the Revenue that a categorical finding is returned by the assessing officer while making the assessment as to whether the p....