HC sets
aside re-assessment order passed by Assessing Authority (AA) accepting some
monthly revised returns while rejecting some on ground of non-mention of
additional tax liability and proof of payment thereof, however, refrains from
deciding matter on merits; Criticises AA’s pedantic approach in adopting
Division Bench’s order of this Court in Jones Lang Lasalle Property Consultant
India (P) Ltd. wherein it was held that, any ‘additional tax liability’ would
mean ‘additional net tax liability’ and that, there is no reason to not adjust
input credit against additional tax liability; Remarks, judgments of
Constitutional Courts have to be discussed in detail and Authorities should
record their own reasons it they take a different view, else it would be utter disregard
of their (i.e. Constitutional Court’s) judgments and may drag Authorities in
realm of judicial indiscipline and consequent disciplinary action; Observes,
“judgments of the Constitutional Courts can be altered, modified or reversed
only by the superior Constitutional Courts of larger strength or hierarchy, but
they are not allowed to be casually referred and forgotten…..Otherwise the very
purpose of maintaining the hierarchical judicial discipline will be lost”;
Consequently, stating that, Revenue has not fully discussed / understood ratio
of said judgment, remands matter with a direction to pass fresh orders for each
month / tax period after accepting all revised returns for re-assessed
period : Karnataka HC
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