TMI Blog2013 (2) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ring - invoking benefit of Section 95 of the KVAT Act - Held that:- This is a case where the petitioner was issued Ext.P1 notice & allegations in Ext.P1 were not contradicted by the petitioner by filing any reply or producing any documents. Petitioner did not seek any hearing and also did not appear before the assessing officer on 24/4/2012 & in this background that Ext.P2 order was passed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The facts of the case are that, on the basis that the petitioner did not file monthly returns for 2011-12, she was issued Ext.P1 notice under Section 24 of the Act. According to the learned Government Pleader, before the notice was issued, petitioner was called upon to produce the books of accounts which were not produced. Ext.P1 notice is dated 10/4/2012 and it was served on the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Act, any prescribed authority ceases to exercise jurisdiction and is succeeded by another who has and exercised jurisdiction, the authority or officer so succeeding may continue the proceeding from the stage at which the proceeding was left by the predecessor. Provided that before proceeding under this section the authority shall give the person affected thereby an opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any documents. Petitioner did not seek any hearing and she also did not appear before the assessing officer on 24/4/2012. It is in this background that Ext.P2 order was passed. 7. Facts therefore show that, in the circumstances of this case, the only option that was available to the assessing officer was to finalise the assessment based on the material available before him. That apart, the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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