2019 (10) TMI 675

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....30.07.2019. 3. The case of the petitioner is as follows: One company situated in Canada viz., Best Theratronics Ltd., is engaged in the manufacture of Cancer equipments and those equipments are being sold by the said Canadian company to various Government hospitals in this Country. The petitioner is an Indian company and sister concern of the said Canadian company. The petitioner-Company was formed in order to provide prompt service of maintenance to highly sophisticated Cancer equipments so that patients are not affected. The petitioner-Company has entered into maintenance agreement with several Government Hospital for the purpose of maintenance and service of the Cancer equipments that have been supplied by the above said Canadian C....

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....ntion, however, the same was not utilized. Therefore, he contented that the petitioner cannot seek for one more opportunity as a matter of right. 6. Heard both sides and perused the materials placed before this Court. 7. The Assessing Officer, after issuing the notice of proposal, passed the impugned order revising the assessment. The Assessing Officer pointed out that the Assessee/petitioner did not furnish material documents though several opportunities were given. It is the case of the petitioner that there is a mistake committed in the balance sheet, where the figures in respect of sale of products liable to VAT and sale of service liable to service tax had been interchanged inadvertently and therefore, the same has to be rectifie....