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2015 (9) TMI 157 - MADRAS HIGH COURT

2015 (9) TMI 157 - MADRAS HIGH COURT - TMI - Levy of tax, surcharge and AST Suppression of Sale slips Asst. Commissioner while entertaining appeal, sustained actual suppressions of slip numbers 1, 2 and 4, but deleted entire estimation with regard to slip No.3 holding that appellant was suffering from nervous disorder at time of enquiry and it related to only jottings made by appellant Joint Commissioner revised order of Asst. Commissioner restoring turnover involving tax, surcharge and ad .....

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nd he had given statement before Authority, which formed basis of original assessment order From facts, it was clear that it was suppression of sales No reason to interfere with order passed by Joint Commissioner in suo motu proceedings Decided against Assesse. - Tax Case (Appeal) No. 2260 of 2008 - Dated:- 10-7-2015 - R. Sudhakar And K. B. K. Vasuki, JJ. For the Appellant : Mrs Lakshmi Sriram For the Respondent : Mr K Radhakrishnan, GA JUDGMENT (Judgment of the Court was delivered by R. S .....

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ste and bisuru. The Inspecting Officials also recovered four slips containing entries of business transactions. In the course of the assessment, the Assessing Officer found suppression of sales, which is relatable to slip No.3 recovered at the time of inspection among other slips, namely, 1, 2 and 4. Hence, the assessee was assessed under the Tamil Nadu General Sales Tax Act on a total and taxable turnover of ₹ 16,48,948/- and ₹ 15,90,465/- respectively by the Deputy Commercial Tax O .....

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inspecting officers and slip no.3 related to only jottings and totals made by the appellant. 3. Finding that the order of the Appellate Assistant Commissioner prejudicial to the interests of the Revenue, in exercise of power under Section 34 of the TNGST Act, the Joint Commissioner issued suo motu notice to the assessee proposing to revise the order passed by the Appellate Assistant Commissioner. After due process of law, the Joint Commissioner revised the order passed by the Appellate Assistant .....

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e, such a finding should not be overturned by the Joint Commissioner in the suo motu proceedings. 6. Heard learned counsel appearing for the appellant and the learned Government Advocate appearing for the respondent. 7. It is not in dispute and not contested by the appellant the suppression of sales turnover in respect of slip Nos.1, 2 and 4 on the equivalent purchase in terms of Section 7A, which has been affirmed by the first Appellate Authority. 8. The core issue is whether the suppression of .....

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n that scenario, on verification of Slip No.3, the Original Authority came to the conclusion that there was suppression of sales for a sum of ₹ 1,92,773/- and consequently, suppression of purchase under Section 7A subjected to tax, surcharge and additional sales tax. In the appeal preferred by the assessee, the Appellate Assistant Commissioner confirmed the suppression in relation to slip nos.1,2 and 4, but granted relief in respect of slip no.3 on the premise that the appellant/assessee w .....

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passed a final order upholding the order of the Assessing Officer in respect of slip No.3 both on suppression of sales and purchase under Section 7A. As against the said order, this appeal is preferred. Challenging the said order. 9. On these facts, we find that the Joint Commissioner in the suo motu proceedings has given some reasons which we would like to point out for better clarity on this issue. Primarily, the plea of the assessee/partner that he was suffering from nervous disability during .....

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one was aware of the business transaction is not correct as the deposition is made by Sathiamoorthy, partner on 26.9.1992, who appeared before the Assessing Officer and filed the books of accounts at the time of final assessment and iii) Reply to the pre-assessment notice was filed by the T.Sathiamoorthy seeking time for filing objection. Since, no objection has been filed, the final assessment has been passed. Only at the time of appeal before the Appellate Assistant Commissioner, the assessee .....

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elow to the effect that the statement was taken down, typewritten, read by the assessee and admitted as correct was recorded by the Assessing Officer, Enquiry Officer in this regard. It is also pertinent to note that a copy of the deposition was handed over to the assessee at the time of deposition itself namely on 26.6.92. In as much as the assessee is clothed with a legible and neat copy of his own statement, the contentions raised by the Learned Authorised Representative that such a statement .....

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115.96 - 10.40 with reference to 104 should be relatable to 10% of the tax and 1.56 obviously at 15% is surcharge on the tax of 10.40. Therefore, the figure of 115.96 would naturally relate to the total value of the goods presumably sold. Only to this basis, a total figure of ₹ 1,82,984/- on the reverse side had been worked out. Therefore, with reference to the front page and back page, the Assessing Officer was quite justified in construing a sales suppression of ₹ 1,92,772/- and c .....

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