2017 (1) TMI 1345

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....Vertical Shaft Impactor). The petitioner contends that the Assessing Officer has made the assessment reckoning six machines while the compounding application has been made by the petitioner for one cone crusher and one secondary crusher of size (iii). 3. The factual aspect, as to the number of crushers available, cannot be looked into by this Court under Article 226 of the Constitution of India, especially since there are alternate remedies provided for in the Statute against the assessment order issued. However, the learned Counsel for the petitioner submits that there is violation of principles of natural justice insofar as the Assessing Officer having given up the ground with respect to the information gathered by the Accountant General....

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.... HP and one VSI of 90 HP having been installed therein. The notice also referred to information gathered by the Accountant General from the K.S.E.B and Electrical Inspectorate, which supported the aforesaid inspection. 5. Further, looking into the accounts and schedules forming part of the Balance Sheet, the petitioner himself is seen to have reported the following crushers in the fixed asset schedule: " Bullet crusher 16' x 10 1 number Bullet crusher 30' x 15 1 number Double toggle crusher 2 number Metco cone crusher gp 100 1 number Remco sandmix model 100 1 number Jaw crusher 1number" The Assessing Officer, in the proposal, specifically exempted the double toggle crusher and found others to be covered under the category of pr....

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....mpounding sought for. Admittedly, the compounding was sought for on the premise that the petitioner is operating only a cone crusher and a secondary crusher. The petitioner admits in the reply dated 24.10.2016, as extracted in the order, that the petitioner initially installed one primary crusher and two secondary ones and later installed a cone crusher without enhancing the production capacity. The compounding as permitted is not based on the production and is for the machines installed and the petitioner's contentions works against himself. The fixed asset schedule of the petitioner accompanying the balance sheet is also practically admitted, since the contention is that the said schedule includes the dismantled machinery too. When, f....