HCL INFOSYSTEMS LTD. Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Nishant Mishra along with Sri Tanmay Sadh, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the respondents.

(2.) The present petition has been filed with a prayer to quash of three show cause notices, all dated 1.3.2017, issued by the Deputy Commissioner Commercial Tax, Sector-II, Noida (hereinafter referred to as the 'Assessing Authority') to the petitioner in assessment proceedings for A.Y. 2004-05 (Central); 2005-06 (U.P. and Central); and 2006-07 (Central). The principal ground of challenge raised is that the said notices are in the teeth of the findings recorded the Commercial Tax Tribunal, Bench-I, (division bench), Noida dated 16.10.2015 in Appeal Nos. 261 of 2011 (A.Y. 2004-05 Central); 291 of 2011 (A.Y. 2005-06 U.P.); 262 of 2011 (A.Y. 2005-06 Central) and; 263 of 2011 (A.Y. 2006-07 Central).

(3.) According to the petitioner, the Tribunal had decided the issue, on merits, in favour of the petitioner and had thereafter remanded the matter to the Assessing Authority on a limited question: whether the petitioner was entitled to benefit of certain statutory forms that it had filed before the first appellate authority. It is thus submitted that the Assessing Authority had no jurisdiction to look beyond that order of the Tribunal or to examine any other or further issue in the proceedings thus remanded to it.