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2019 (12) TMI 931 - HC - VAT and Sales TaxEx-parte assessment - dispute between the petitioner and the tax consultant - Levy of turnover tax - EFS (Electronic Filing System) data collected by the prescribed authority indeed disclosed the turnovers of the petitioner - prescribed authority ought not to have levied tax on the petitioner concluding ex parte assessment for not producing the books of accounts - HELD THAT:- It is clear that the EFS Data collected from the prescribed authority discloses the turnover of the petitioner. The petitioner is banking upon the intelligence report to take shelter on the alleged misuse of the password by his tax consultant. Moreover, it is not in dispute that the PCR filed by the petitioner against the said tax consultant is pending adjudication. It is the inter se dispute between the petitioner and the tax consultant. The turnover of the petitioner available on EFS data, cannot be ignored. In view of the inter se dispute between the assessee and the tax consultant or merely on the complaint made by the department against the tax consultant, the Revenue should not suffer. Hence, the assessments concluded by the prescribed authority – respondent No.2 subjecting the petitioner to tax liability cannot be faulted with. Petition dismissed.
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