2014 (4) TMI 409

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....r : Shubham Agrawal, Bharat Ji Agrawal, Vaibhav Pandey For the Respondent : C.S.C.,A.S.G. ORDER 1. We have heard Shri Bharat Ji Agrawal, Senior Advocate assisted by Shri Shubham Agrawal for the petitioner. Learned Standing Counsel appears for the State respondents. 2. In this writ petition the petitioner is aggrieved by the provisional assessments for September, 2013 and October, 2013 ....

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....sessments under Section 25 (1) of the Act, the respondent authorities should proceed to make a final assessment for the assessment year in question. He submits that under sub section (2) of Section 25 of the Act no provisional order of assessment shall be made after the dealer has submitted annexures of consolidated details. 5. In para 11 of the writ petition it is stated that annual return for....

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....sed by the dealer is not worthy of credence. 7. We find that as against the provisional assessment of April, 2013 and June, 2013 the Tribunal had remanded the matter on the grounds that the assessment was made ex-parte, the question of law, however, in each of the provisional assessment is the same. The assessments are in fact not based on any computation of tax but on the question of law which....