TaxTMI 
TaxTMI 
2009 (6) TMI 958
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....iling an appeal, which is registered in S.T.A. No. 979 of 2003, in which appeal order dated January 19, 2006 was passed by placing reliance upon the judgment of the Supreme Court in case of Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204 and found fault with the revisional authority in not allowing deduction towards labour charges claim of Rs. 3,96,826.72. Therefore, that portion of....
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....ding that apart from the claim regarding deduction of labour charges, in respect of the other charges entitled for deduction by the petitioner in executing civil contract work are not considered by the revisional authority and therefore the order passed by the Tribunal suffers from error apparent on the face of the record, hence the question of law framed in these petitions would arise for our con....
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....onourable Supreme Court in the case of Gannon Dunkerley [1993] 88 STC 204? (3) On the facts and in the circumstances of the case whether the honourable Tribunal is right in not considering the claim of the petitioner with respect to the various deductions entitled by the petitioner under rule 6(4)(m) and the law laid down by the honourable Supreme Court in the case of Gannon Dunkerley [199....
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....Court referred to supra, the assessing authority has to examine the claim of the petitioner including the claim of Rs. 9,22,611.46 said to have paid towards the labour charges. The revisional authority on the basis of the records in the review petition while answering other claims and the claims made by the petitioner is examined in the review petition with a view to find out whether there is any ....