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2016 (11) TMI 1133 - MADRAS HIGH COURTValidity of assessment order - Liability of cross verification of the annexures of the buyer and the seller in the intranet website of the Department - Levy of tax on payment of excise duty and penalty thereon on the same - Held that: - it is seen that the respondent referred to the document and the details furnished by the petitioner, but curiously enough confirmed the proposal by stating that the monthly returns filed by the other end dealer are not only sufficient proof to authenticate the purchase and sale transaction and that the genuineness and correctness could be proved by furnishing original purchase and sales bill, payment made for the transaction by bank statement, transportation details, loading and unloading charges paid to the cooly, stock register extract, delivery challans received and issued reconciling the stock register, etc. - t this juncture, this Court would point out that the above observations made by the respondent in the impugned assessment orders, were not forming part of the pre-revision notice. In other words, these details were not called for from the petitioner while issuing the pre-revision notice. Therefore, if the respondent had any doubts with regard to the documents produced by the petitioner or the details furnished by them or if, in his opinion, they are insufficient, the Assessing Officer should have issued a notice to the dealer and called upon them to produce the documents. However, completing the assessments on the above lines is wholly unreasonable and arbitrary. Therefore, finding on the said issue calls for interference. Matters are remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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