9911796707
TMI Blog2014 (8) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... a Eapen ORDER Correctness and sustainability of Ext.P5 penalty order passed by the second respondent is under challenge in this writ petition. The admitted case of the petitioner is that, there was an inspection in the premises on 10.5.2006 and nearly 7 years thereafter, Ext.P1 notice was issued to the petitioner, proposing to impose penalty. The petitioner submitted Ext.P2 before the second res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the documents and no such steps have been taken during the past 7 years. The factual position has been sought to be asserted from the part of the second respondent by filing a statement dated 29.3.2014. The position as revealed from paragraphs 3 to 5 of the statement, is as follows:- "3. It is submitted that, the books of accounts of the dealer for the year 2006-07 were called for, for verific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years and 9 months the assessee has requested for copies of the seized records as per the Letter dated 10.02.2014. The Representative appeared and sought further time. The authorization produced was not in the prescribed Form.27 and was not make any request for copies of any document also. He should have tendered a written application after filing proper authorization and should have made availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments at the earliest. The petitioner shall produce the books of accounts as sought by the second respondent on the relevant date to be informed by the second respondent forthwith and after verification, the seized records shall be returned to the petitioner within two weeks thereafter. The writ petition is disposed of. The petitioner shall produce a copy of this judgment along with a copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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