ALLANASONS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) AN order of assessment for the year 2009 -10 has been passed against the petitioner by the Deputy Commissioner, Commercial Taxes, Division 15, Ghaziabad on March 20, 2014. The order is subject to an appeal. The petitioner has moved these proceedings under article 226 of the Constitution seeking the following reliefs :

(2.) BY a judgment and order dated March 31, 2014, the Division Bench held that the petition was premature and left it open to the petitioner to raise all its submissions before the assessing officer. At that stage, it may also be noted that the court had adverted to the submission of the petitioner based on the decision of the Supreme Court in Ambica Steels Ltd. v. State of U.P. : [2009] 24 VST 356 (SC) where it had been held as follows (page 358 in 24 VST) :

(3.) DURING the course of the judgment, the Division Bench also adverted to the decision of the Supreme Court in Ashok Leyland Ltd. v. State of Tamil Nadu : [2004] 134 STC 473 (SC) : [2004] 3 SCC 1 in which the deeming fiction of section 6A had been considered with the following observations (paras 57 and 58, page 508 in 134 STC) :