GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 276 - MADRAS HIGH COURT

2016 (1) TMI 276 - MADRAS HIGH COURT - TMI - Revision of assessment - Non perusal of books of accounts - Held that:- For the assessment year 2007-2008, notice was issued in the year 2013. Immediately, on receipt of the notice, the petitioner filed reply and personal hearing was conducted by one officer and after a period of two years, the assessment order came to be passed by a different officer, which has been challenged before this Court in W.P.No.19518 of 2015. This Court, for the same petiti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is remanded back to the respondent for passing fresh order - Decided in favour of assessee. - W.P.No.24885 of 2015, M.P.No.1 of 2015 - Dated:- 21-9-2015 - R. Mahadevan, J. For the Petitioner : Mr R L Ramani, Sr. Counsel for Mr B Raveendran For the Respondent : Mr S Manoharan Sundaram, Addl. Govt. Pleader (T) ORDER This writ petition has been filed for the issuance of a writ of certiorari to quash the proceedings of the respondent dated 31.03.2015. 2. The petitioner is a company registered under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f accounts. The petitioner filed detailed objections on 14.03.2013 and during the personal hearing on 07.06.2013, the petitioner also submitted copies of purchase invoices. Since the officer before whom the petitioner had submitted objections, got transferred, the petitioner was under the impression that the proceedings for revision of assessment were dropped. While so, nearly after a period of two years, the petitioner was served with the impugned order dated 31.03.2015. Aggrieved against the s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y of two years between the issuance of notice and passing of impugned order. Learned senior counsel has drawn the attention of this Court to the order dated 03.07.2015 made in W.P.No.19518 of 2015. 4. The learned Additional Government Pleader has not refuted the contentions of the petitioner. 5. On an earlier occasion, for the assessment year 2007-2008, notice was issued in the year 2013. Immediately, on receipt of the notice, the petitioner filed reply and personal hearing was conducted by one .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version