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2015 (4) TMI 859 - MADRAS HIGH COURT

2015 (4) TMI 859 - MADRAS HIGH COURT - TMI - Reversal of credit - Opportunity of hearing - Appearance of petitioner on the basis of visitor's record - Held that:- Visitors book cannot be considered as an one for recording the personal hearing of the petitioner and it could be taken only as an entry to the office. The petitioner shall deposit 10% of the tax amount, as agreed by the petitioner before the authority concerned - impugned order is set aside and the matter is remitted to the author .....

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9-10, 2010-11, 2011-12, 2012-13 and 2013-14 dated 30.01.2015 and to quash the same. 3. According to the petitioner, he is in the business of sale and distribution of Electrical and Electronic Appliances. 4. Learned counsel for the petitioner drew the attention of this Court to the reply given by the petitioner wherein it has been stated by the petitioner that "the respondent have already reversed a credit of ₹ 7,43,045/- in the assessment order dated 13.09.2011, without assigning any .....

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ty to put forth his case. 5. Learned Additional Government Pleader appearing for the respondent sought for adjournment to enable the respondent to ascertain as to whether personal hearing was given to the petitioner and he has produced extract of the visitors book and informed the Court that the petitioner has appeared on 15.12.2014 and made his submission. 6. Heard the learned counsel for the petitioner as well as the learned Additional Government Pleader appearing for the respondent and peruse .....

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