TMI Blog1995 (1) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the assessing officer to show cause as to why penalty should not be levied under section 12(5) of the Tamil Nadu General Sales Tax Act, 1959. The assessee filed a letter dated February 11, 1982, stating that the investigation of accounts did not indicate any omission of purchase or sale or any other transaction, and hence the levy of penalty is not justified. However, the assessing offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38,500 was not disclosed in A-1 return. According to the learned Additional Government Pleader (Taxes) only after this mistake was pointed out by the assessing officer, the assessee came forward with an explanation that due to inadvertence the turnover in question was not reported in A-1 return. According to the learned Additional Government Pleader (Taxes), if any revised return was filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the arguments of the learned Additional Government Pleader (Taxes) and perused the records carefully. 4.. The fact remains that the assessee failed to disclose the turnover of Rs. 38,500 in A-1 return. The assessee explained that the investigation of accounts did not indicate any omission of purchase or sale or any other transaction, and therefore, it was submitted that the levy of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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