2023 (1) TMI 686

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....F JUSTICE (ACTING) HON'BLE MR. JUSTICE ARINDAM LODH For the Petitioner(s) : Mr. S.M. Chakraborty, Sr. Advocate, Mrs. P. Chakraborty, Advocate. For the Respondent(s) : Mr. K. De, Addl. G.A. JUDGMENT & ORDER (ORAL) Heard Mr. S.M. Chakraborty, learned senior counsel assisted by Mrs. P. Chakraborty appearing for the petitioner. Also heard Mr. K. De, learned Additional Government Advocate a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent No.2 dated 12.02.2021 (Annexure-4) with a direction upon the said respondents to accept the audited accounts of the petitioner as valid, correct and conclusive. iv) In the interim pass order staying all the operations of the impugned order of assessment dated 29.10.2019 (Annexure-1) till disposal of the Revision petition." 4. Brief facts of the case is that the petitioner is a re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....grieved thereby, the petitioner has filed the present revision petition for setting aside the impugned order of assessment dated 29.10.2019 and also the order of the Revisional authority dated 12.02.2021. Hence, this case. 5. Mr. S.M. Chakraborty, learned senior counsel appearing on behalf of the petitioner, contends that the Revisional authority, i.e. the Commissioner of Taxes, Government of T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent No.2, has not properly appreciated the documents on record and could have more vigilant while passing the order and as such, it would be appropriate to remand the matter back for fresh consideration. 7. Accordingly, the present revision petition is allowed and the impugned order dated 12.02.2021 passed by the Revisional authority, i.e. Commissioner of Taxes, Government of Tripura, in R....