2021 (10) TMI 981

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....ON'BLE JAYANT BANERJI, J. Heard Shri Navin Sinha, learned Senior Advocate assisted by Ms. Kalpana Sinha, learned counsel for the petitioner and Shri B.K. Pandey, learned Standing Counsel for the State-respondents. The matter pertains to the Assessment Year 2019-20. This petition has been filed challenging the assessment order made by the respondent no.5 as well as the appellate order pas....

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....e right of the petitioner to claim input tax credit. He has also placed the screen shot of the deposit of tax made by it, which is also reflected in its returns. The extracts of the various books of account have also been placed. It is his contention that in view of the various documents that were filed before the assessing authority, the petitioner was entitled to claim the benefit of input tax c....