2015 (11) TMI 1605

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....Usrethe, Advocates for the petitioners. Shri A.A. Barnad,G.A., for the respondents/State. Heard counsel for the parties on admission. When this matter was heard on the previous date, for the reasons recorded in the order, which now transpired to be founded on incorrect facts, the Court issued notice to the respondents. Pursuant to the notice, the respondents have filed reply to point out tha....

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....he case on hand unmistakably establishes that the person was engaged in Works Contract; and after giving opportunity to the petitioner assessment on that basis has been done, we fail to understand as to how the assessment can be questioned as manifestly wrong or lacking jurisdiction to do so. 3- Counsel for the petitioner relies on the decisions in 223 ITR 554, 142 ITR 183, 65 ITR 607, 147 ITR ....