2016 (3) TMI 1407

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.... 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 Department, representing all the respondent....

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....arly 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 refunded nor adjusted against the current liabi....

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....ility 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 the claim of the petitioner and passed the i....