2011 (2) TMI 1337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erefore, all these appeals are taken up together for consideration and disposed of by this common order. The assessee is a holder of quarrying licence with effect from October 12, 1999 under quarrying lease deed at the areas in Kanakapura Taluk in its capacity as a partnership firm. He has also paid the royalty in accordance with law. After verifying the details, the assessee was given mineral dispatch permits. The assessee after extracting the granites has dispatched the granite blocks with the permit so granted to him. However, the assessee was liable to pay tax for sale of rough granites. The investigation wing of the Department had launched investigation in case of tax evasions committed by various quarrying licence holders who have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lable in case of certain other invoices available on the appeal records. The commodities are not examined for admission of the above leal reasons. Therefore, he concluded that the claim on input-tax rebate is allowed without proper verification. Therefore, a show-cause notice came to be issued. After hearing the assessee, the revision was allowed. The order passed in appeal was set aside and the order passed by the assessing authority was restored. Further, the assessing authority was granted liberty to reopen the assessment on the ground of further information or evidence covering the matters other than the matters covered in this revision order. Aggrieved by the same, the assessee is before court. The learned counsel for the assessee r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en redefined. In view of the aforesaid Government orders, we do not see any substance in the first contention. In so far as the second contention, that if the assessing authority granted benefit of deduction of input-tax, though the assessee had not claimed it in its returns, that is not a matter which can be interfered with in the second reassessment order under section 39(2) because the condition precedent for exercising under the said provision is that when any fresh further evidence comes, then only they can make further reassessments in addition to such earlier reassessments. However, as the order discloses the main grounds on which the input tax have been disallowed is the documents on which reliance is placed do not indicate payme....