2022 (6) TMI 425

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....uary, 2022 in W.P.A. No.19554 of 2019. In the said writ petition, the appellant had challenged the assessment order dated 20th December, 2011, which was upheld by the appellate authority by order dated 26^th September, 2013 as well as by the revisional authority dated by order dated 17th July, 2019. The learned writ Court dismissed the writ petition on the ground that it is not inclined to interfere with the concurrent findings of the three authorities below. 2. Mr. Sandip Choraria, learned advocate appearing for the appellant would submit that one important fact has not been taken note of in a proper manner by the assessing officer, by the appellate authority as well as by the revisional authority. This fact being that the dealer, who w....

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....bmitted that the appellant, namely, the transferee company is deemed to have stepped into the shoes of the transferor company and is liable to be assessed for the period in question, which is the 4^th quarter ending 2009 and they are bound to substantiate their plea by producing the necessary details and documents and having failed to do so, no fault can be attributed to the assessing officer for having passed the order dated 20th December, 2011. 4. After we have elaborately heard the learned Advocates for the parties, we are of the considered view that partially the appellant has to be blamed for the present position. The transferor company stood amalgamated with the appellant with effect from 1st November, 2007 though the scheme of ama....

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....he writ appeal is allowed and the connected application is disposed of. The order passed in the writ petition is set aside and consequently, the order passed by the revisional authority dated 17th July, 2019 and the order passed by the appellate authority, namely, the Joint Commission of Sales Tax, Kolkata South Circle dated 26^th September, 2013 are set aside and the matter is remanded to the appellate authority for fresh consideration. The appellant is directed to file a petition before the appellate authority seeking substitution of name of the appellant in place of the transferor company. Such application shall be filed within 10 days from the date of receipt of the server copy of this order. On such application being filed, the appe....