2011 (12) TMI 490

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..... Mathur for the respondents ORDER This writ petition is directed against the showcause notice issued by the assessing authority, namely, the Assistant Commissioner, Commercial Taxes, Anti Evasion, Circle III, Jaipur, on the ground that on the basis of survey conducted at the business place of the petitioner-assessee on September 1, 2007, the case of evasion of tax was made out against the petitio .....

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..... ng authority could do so. He also submitted that there was no tax evasion on the part of the assessee and even the returns were filed before the regular assessing authority and consequently such notices could not be issued and the same, therefore, deserve to be quashed by this court. On the other hand, the learned counsel for the Revenue Mr. Siddharth Tatia on behalf of Mr. V.K. Mathur submitted .....

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..... if certain discrepancies are found by the assessing authority, then show-cause notice can always be issued to the assessee requiring him to furnish his explanation in the matter. Therefore, this court is not inclined to entertain the present writ petition against the issuance of show-cause notice only. Accordingly, the present writ petition being devoid of merit is liable to be dismissed and the .....

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