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AGENTS INTERNATIONAL Versus COMMERCIAL TAX OFFICER PEDDUNAICKENPET ASSESSMENT CIRCLE CHENNAI

2015 (4) TMI 859 - MADRAS HIGH COURT

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 .....

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onally in favour of assessee. - WP Nos. 6077 to 6081 of 2015 and MP Nos. 1 to 1 of 2015 - Dated:- 19-3-2015 - S Vaidyanathan, J For The Petitioner : Mr S Sathiyanarayanan For The Respondent :Mr V Haribabu, AGP (T) ORDER With the consent on either sid .....

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ated 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 b .....

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to the petitioner, before passing orders". Even though the petitioner objected to state the reversal of ₹ 7,43,045/- in the assessment order, the same has not been considered by the authority. Learned counsel for the petitioner prays to q .....

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al 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 th .....

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g considered the submission made by both sides, this Court is of the view that the 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 .....

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