Dismissed
Geo Miller and Co.P.Lt v. State
Orissa HCSTREV/87/2014
Case brief
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What is this about?
The Tribunal dismissed the petitioner's revision for failure to provide documentary evidence concerning tax payments to a sub-contractor, leading to an untenable claim.
What the court decided
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STREV No.87 of 2014
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05.11.2015 Heard Mr. D. Pati, learned counsel for the petitioner and Mr.
R.P. Kar, learned Senior Standing Counsel for the Revenue.
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Although various questions of law have been framed by the petitioner i
n this application but, on perusal of the impugned order passed by the Tribunal, we find that
the petitioner has failed to provide any documentary evidence regarding the amount, if any, he
has paid to the sub-contractor for the said work and in which tax circle, the sub-contractor
has been assessed to tax on the said turnover. We also find that in the absence of any specifi
c documentary evidence, the claim of the petitioner was found untenable.
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On the aforesaid ground, we find no justification in law to entertain
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the present revision. Accordingly, the same stands dismissed.
Free copy of this order be handed over to the learned counsel for the
Revenue.
¶6
...
I. Maha
nty,J.
....
.....
Dr. D.P. Choudhury,J.
¶7
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Issues for consideration
1 issue framed by the court
AI extract
Whether the revision should be allowed given the petitioner failed to provide documentary evidence regarding tax payments to a sub-contractor.
Parties & counsel
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- petitioner
petitioner
- respondent
Revenue
Coram
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Maha
Case details
As recorded by the court registry
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