2014 (9) TMI 900

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....M/s. Rajasthan State Road Development & Construction Corporation Ltd. (hereinafter 'RSRDC') has been allowed. The facts of the case are that RSRDC was assessed by the assessing officer for the assessment years 1992-93, 1993-94 & 1994-95 under Section 10(3) of the Rajasthan Sales Tax Act, 1954 (hereinafter 'the Act of 1954') vide his order of assessment dated 31.03.1997. However, as at the time of assessment tax deductions at source and also tax deposited could not be verified, the assessing officer observed that on verification of the tax deposited by RSRDC and tax deducted at source for which RSRDC was entitled to a set off, modification of the order of assessment would be made. RSRDC deposited the tax amount found due b....

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....issioner considering the matter and requested him to clearly spell out the points on account of which the re-opening of the earlier assessment order dated 31.03.1997 was being sought. A detailed notice dated 08.03.2001 was then issued. The authorised representative of RSRDC submitted an application on 21.05.2001 for seeking a short adjournment so as to collect the required information from the field units for the purpose of submitting reply to the show cause notice. The Additional Commissioner however without passing any order on the application for adjournment, on the very same day passed the order dated 21.05.2001 according permission to the assessing officer for re-opening the assessment order dated 31.03.1997 in respect of the three ass....

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.... which revision was sought after four years was erroneous and / or prejudicial to the interest of the revenue. No specifics which vitiated the order dated 31.03.1997 were recorded by the Additional Commissioner in his order dated 21.05.2001. Further adequate opportunity was not given to RSRDC to reply to the show cause notice whereby it was proposed to reopen the assessment order dated 31.03.1997 and circumvent the refund found payable to RSRDC on verification of the tax deposited and tax deducted at source. Non address of RSRDC's application for a short adjournment to collect material for replying to the show cause notice issued after a delay of over three years was indicative of unseemly hurry and palpably arbitrary. The Additional Co....