TaxTMI 
TaxTMI 
2016 (11) TMI 1180
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.... on such consideration, this writ petition has been filed. 2. Facts in nutshell go to show that petitioner was awarded a contract on 26.9.2012 for the work of design, supply, erection, testing and commissioning of 25 KV, 50 Hz, Single Phase, Traction Over-head Equipment, Switching Stations, Traction Sub-Stations, SCADA, General Electrical Services Works etc, as detailed in the Agreement by the Nagpur Division of Central Railway and certain authorities of the South Eastern Railway. Under the aforesaid contract agreement, the petitioner was required to purchases for the Client - namely RDSO/CORE i.e... Railway's approved suppliers from outside the State. The goods so purchased are to be inspected by the Inspecting Agency, as authorized by th....
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....29 STJ (SC), and various other principle of law have been ignored. Learned Senior Advocate invites our attention to the compilation submitted by the petitioner before the Assessing Officer, running into more than 300 pages, alongwith various documents in support of his contention; and, the casual and cursory manner in which the Assessing Officer has passed the order-dated 12.1.2016, in one page. 5. Learned Senior Advocate argued that without adverting to consider various aspects of the matter and the legal principle as canvassed by him, the finding recorded by the Assessing Officer to say that the sale is an 'intra-state sale' is a perverse finding, which is required to be quashed in this petition. 6. Shri Samdarshi Tiwari, learned Deputy....
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....urse of inter-state trade or commerce, and based on the contract of sale as is provided in the contract. 10. Prima facie on consideration of facts that have come on record, the contention of Shri G.N. Purohit seems to be correct. However, we find that even though voluminous documents and submissions in this regard supported by legal principle were placed before the Assessing Officer, the Assessing Officer has not even bothered to look into all these aspects of the matter and in a very casual manner, without application of mind and without adverting to answer various factual and legal question has passed the assessment order. This by itself goes to show that the Assessing Officer has not discharged the statutory function properly and has pa....