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2009 (12) TMI 897 - MADRAS HIGH COURTRefusal to verify the books of account of the petitioner as requested by the petitioner - Held that:- perusal of the order passed by the Tribunal would reveal that the matter was remanded only for the purpose of cross-examination alone, whereas, the entire assessment order was set aside. It means that the assessing authority has to make a fresh assessment by taking into consideration not only the evidence of witnesses but also the books of account. For making any assessment, books of account are necessary and the evidence of witnesses cannot be taken into consideration in isolation by the authorities without considering or taking up the books of account. It should be comprehensive exercise by the authority to make an assessment. As stated in the Division Bench judgment, the best judgment assessment could be only by taking into account the books of account and evidence of witnesses in toto. W.P. allowed
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