TaxTMI 
TaxTMI 
2004 (7) TMI 655
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....ayed that re-assessment directed be nullified by vacating the notice for re-assessment issued on alleged erroneous basis for blocking the refund and for frustrating the petitioner's claim of interest thereon. In the instant case the assessee was assessed under the provisions contained in the Delhi Sales Tax on Works Contract Act, 1999. For the purpose of assessment, refund etc. the provisions contained in the Delhi Sales Tax Act, 1975 are to apply, mutatis mutandis. The assessment order is placed on record at Page 26A (English version). Reading the order it is very clear that all quarterly returns were made available on the records and a penalty of Rs. 500/- was imposed for late filing of return. For verification of tax, the contr....
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....officer. . The proceedings commenced on 19.6.2003 and hearings took place on different dates and ultimately on 14th August, 2003 the assessing officer made the order which reads ''Dealer is asked to file the present addresses of sub contractor and Sales Tax Wards, Tax deposited figures of each. But he refused to sign and left office. Application is not kept in abeyance and is rejected.'' The same is signed on 14th August, 2003. From the original it transpires that the word ''not'' is subsequently added and so also the words ''and is rejected''. It is clear that from the colour of the ink and from the writing that they were added subsequently. Even the context suggests the same conclusion. If t....
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.... of the excess either by cash payment or at his option by deduction of such excess from the amount of tax and penalty (if any) due in respect of any other period: PROVIDED that the Commissioner shall first apply such excess towards the recovery of any amount in respect of which a notice under section 25 has been issued and shall then refund the balance, if any. Explanation: When no assessment is made, the due tax paid under section 21 by the dealer shall be deemed to be the tax payable under this Act. (2) Where on account of death, incapacity, insolvency, liquidation or other cause a person is unable to claim or receive any refund due to him, his legal representative or the trustee or guardian or....
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....f the delay attributable to him shall be excluded from the period for which interest is payable. (5) Where any question arises as to the period to be excluded for the purposes of calculation of interest under sub-section (4), such question shall be determined by the Commissioner whose decision thereon shall be final. (6) Where an order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the Commissioner is of opinion that the grant of the refund is likely to adversely affect the revenue, the Commissioner may withhold the refund till such time as the Commissioner may determine. (7) In any claim for refund, it ....
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....uired to be considered. Reading sub-section (1) with sub-section (7) it is clear that even the dealer-assessee cannot question the correctness of assessment. When the Assessing Officer has decided the amount and which has become final is binding. No relief except refund which is already determined can be allowed. In the same way Assessing Officer cannot go beyond that. One may file appeal or other proceedings against the assessment order. But so far as refund application is concerned, when amount is determined once cannot go beyond that. Sub-section (3) of Section 30 refers to the limitation period for such an application and when the application is within time then as per the mandate of the Section the amount is required to be refunded (ex....