Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 698 - MADRAS HIGH COURTReassessment - Returns, trading and profit and loss account and audited balance sheet not filed - Proposal confirmed filing objections - Held that:- Though the petitioner has been served with the pre-revision notice and they had received the same and sought for time for filing their objections, they did not file their objections and therefore, the proposal in the notice was confirmed. In the light of the stand taken by the petitioner by relying upon Section 87-A of TNVAT Act, this Court is of the view that the petitioner should be granted an opportunity to submit their objections. - Matter remanded back - Decided in favour of assessee.
|