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M/s. SEA SHELL Versus THE COMMERCIAL TAX OFFICER AND DEPUTY TAHSILDAR (REVENUE RECOVERY)

2015 (9) TMI 777 - KERLA HIGH COURT

Documents not averted before assessment – Petitioner challenging assessment order on grounds that even though petitioner has given reply and also produced relevant documents, none of documents were adverted before completion of assessment – Petitione .....

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on condition that, petitioner shall remit amount – Decided partially in favour of Petitioner. - W.P.(C) No.13072 of 2015 - Dated:- 4-6-2015 - A.MUHAMED MUSTAQUE, J. FOR THE APPELLANT : SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON FOR THE RESPONDENT : .....

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e documents were adverted before completion of the assessment. The petitioner also submits that he has sought for personal hearing in the objection and he was also not afforded with such an opportunity. 2. In Ext.P6 order it is noticed as follows : & .....

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f collected tax as per return filed for 2012- 13 was due to a mistake happened on the side of auditors. I have verified the monthly return filed very carefully it was learned that objections raised by dealer has any merit and hence rejected and it is .....

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