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2017 (11) TMI 134 - HC - VAT and Sales TaxValidity of assessment order - belated approach - the impugned assessment orders were passed on 06.01.2016 and 30.06.2016 respectively, and the petitioner has neither exhausted the appellate remedy available under the Act, nor approached this Court earlier, questioning the validity and correctness of the assessments - Held that: - except, for the assessment year 2013-14, the tax demanded for all other three assessment years are less than ₹ 1,00,000/-. The explanation now offered by the petitioner before this Court is that the petitioner has got all the details to establish that the allegations made against them is not sustainable, and if the details of the web-report has been furnished to the petitioner with an opportunity to cross-examine the third party, then, they would be in a position to establish their case that those transactions have no connection with them, or, it was in the course of normal business practice, and there is no suppression of turnover - Considering the peculiar facts and circumstances of the case, this Court is inclined to give one more opportunity to the petitioner to go before the Assessing Officer to substantiate their case - petition allowed by way of remand.
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