Tax Management India. Com
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version