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2015 (12) TMI 715 - MADRAS HIGH COURTChallenge to assessment order - Delay in filing of returns - since the annual returns were filed after a lapse of 16 months and the petitioner company having not furnished the sales details and purchase code etc. under the best of judgment - Held that:- Due to the non-availability of required documents during the relevant period of time, the petitioner was not able to produce those documents to the respondent. Hence, in the absence of the relevant materials, so as to pass an order of assessment on works contract, the impugned order came to be passed. Since there is no error apparent on the face of the record, the petition under section 84 of the Act was not considered. - Impugned order is set aside - Decided in favour of assessee.
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