TMI Blog2014 (9) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Letter Delivery Book, which is available at page No.9 of the typed-set of documents, acknowledging receipt of the same, and it would disclose that it was received by the Office of the respondent on 19.5.2014. However, the impugned order proceeds on the footing that the petitioner/assessee did not file any objection and in the considered opinion of the Court, the same is contrary to record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of business, it effected purchase and sales and claimed Input Tax Credit (ITC) in respect of local purchases as per Section 19(1), and paid output tax after adjusting/setting off ITC as per Section 19(2), and filed monthly returns for the assessment year 2010-2011 and on that basis, assessment order under Section 22(2) was passed. 3. It is further stated by the petitioner that the place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse to the notice dated 17.4.2014, the petitioner submitted it's reply dated 13.5.2015, on 19.5.2014, and along with the reply, also enclosed a cheque bearing No.001055 dated 19.5.2014, drawn on Bank of India, for a sum of ₹ 1,22,306/- and it was also encashed and therefore, the statement in the impugned order, that the assessee did not file any objection till date is contrary to the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age No.9 of the typed-set of documents, acknowledging receipt of the same, and it would disclose that it was received by the Office of the respondent on 19.5.2014. However, the impugned order proceeds on the footing that the petitioner/assessee did not file any objection and in the considered opinion of the Court, the same is contrary to record and hence on the sole ground, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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