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2016 (1) TMI 549 - HC - VAT and Sales TaxValidity of order passed where the petitioner did not produce the books of accounts - revenue submitted that while issuing notices dated 17.07.2015, the first respondent specifically directed the petitioner to produce the books of accounts. However, without complying with the said direction, the petitioner requested an opportunity of personal hearing. Hence, finding no other option, the first respondent passed the impugned assessment orders for the years in question. Held that:- since the petitioner is involved in the business of works contract, it is necessary for the Assessing Officer to verify all the books of accounts before finalising the assessment. After elaborate contentions, learned counsel for the petitioner submitted that the petitioner is ready and willing to submit the entire records as required to the authority concerned within the time frame fixed by this court. - in order to provide yet another opportunity to the petitioner, the impugned assessment orders set aside - matter remanded back.
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