TMI Blog2014 (8) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... rs are in order, the Appellate Authority shall entertain the appeal without insisting upon limitation point and dispose the same on merits and in accordance with law, as expeditiously as possible - Decided conditionally in favour of assessee. - W.P.(MD)Nos.9670 of 2014 And W.P.(MD)Nos.9673 of 2014 and M.P.(MD)Nos.1 and 2 of 2014 - - - Dated:- 19-6-2014 - R. Subbiah,JJ. For the Petitioner : Ms. R. Hemalatha For the Respondent : Mr. R. Karthikeyan, Additional Government Pleader ORDER These writ petitions have been filed for issuance of a writ of Certiorari to quash the impugned proceedings of the respondent dated 22.12.2011, 22.12.2011, 22.12.2011 and 26.12.2011 respectively, as illegal and contrary to law. 2. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14,85,58,288/- vide proceedings of the respondent dated 25.03.2011. Subsequently a surprise inspection was conducted by the officials of the Commercial Taxes Department on 14.08.2010 and it was alleged that the lease rental receipts received from Tvl.BHEL, Trichy BHEL Piping Centre, Chennai for the alleged transfer of right to use the goods was taxable at 4% and further there was sales suppression in the alleged sales of computers under the garb of 'Transit Sales' to the tune of ₹ 1,54,13,016/-. Based on the inspection results, the respondent issued a proposal notice dated 07.06.2011 to revise the assessment under Section 27 seeking to assess the alleged escaped turnover. The petitioner filed a detailed reply dated 24.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent chose to reiterate his contentions and confirmed the assessment order, resulting in passing of the impugned order dated 22.12.2011. Hence, the petitioner has come up with the writ petition in W.P.(MD)No.9672 of 2014. 5. It is further stated by the petitioner that during the assessment year 2010-2011, the petitioner was originally assessed on self assessment basis on a total and taxable turnover of ₹ 13,86,064/- vide proceedings of the respondent dated 10.08.2011. Subsequently a surprise inspection was conducted by the officials of the Commercial Taxes Department on 14.08.2010 and it was alleged that the lease rental receipts received from Tvl.BHEL, Trichy BHEL Piping Centre, Chennai for the alleged transfer of right to use th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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