2022 (1) TMI 791

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....ounsel ORDER The petitioner has challenged the impugned Assessment Order dated 28.09.2021. 2. It is the case of the petitioner that the impugned Assessment Order has been passed without considering the documents furnished by the petitioner to substantiate that the petitioner acted only as a middleman in the auctions conducted by the Banks in auctioning the tractors which were financed by ....

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....lar circumstances the Court considered the plight of a Worker employed under the Mahatma Gandhi National Rural Employment Scheme and granted relief by directing the respondent to reconsider the case and pass a appropriate order after considering the evidence on record. The learned counsel for the petitioner submits that similar relief may be granted to the petitioner in this case also. 6. Oppos....

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....e Tax (Appeals) and therefore submitted that the writ petition is liable to be dismissed. 8. Heard the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondent. I have perused the impugned orders passed by this Court in somewhat identical case in W.P. No. 22807 of 2021 which was cited by the learned counsel for the petitioner. 9. The impugned order has no....