2016 (3) TMI 1407

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....r the Appellant : Advocate- MR. S P SHARMA,MR.P BARUAHMR.P BARUAH ,MR. Z ISLAM,DR. ASHOK SARAF,MR. A GOYAL,MR. P DAS,MR. P BARUAH For the Respondent : Advocate- MS. K DUTTA, SC, FINANCE AND TAXATION, ORDER Heard Dr. Ashok Saraf, the learned senior counsel, assisted by Mr. A Goyal, the learned counsel for the petitioner and Ms. S Sarma, the learned standing counsel, Finance and Taxation De....

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....essing Authority and paying its taxes regularly including the advance tax. Presently, a huge amount of refund of Rs. 4,23,15, 716/- is said to be due to the petitioner company under the Act of 1939. It is the case of the petitioner-company that apart from the huge amount of interest on such refund, which is refundable to the petitioner on the earlier assessment year, the same has neither been refu....

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....he Finance Minister of Assam against its liability of Agricultural Income Tax for the assessment year 2014-15. The petitioner is stated to have filed an application on 31-03-2014, under Section 39A of the Act before the Chief Secretary, Government of Assam, for remission of future tax liabilities with a copy endorsed to the Finance Minister of Assam. The respondent No. 4, however, did not consider....