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2016 (8) TMI 476 - MADRAS HIGH COURT

2016 (8) TMI 476 - MADRAS HIGH COURT - TMI - Revision of assessment judicial power of respondent web report failure on the part of petitioner to give reply to notices and annexures Held that: - . Despite many opportunities granted to the petitioner, he has not come forward to thwart the case of the respondent. Impugned order holds good. The reasoned order cannot be thrashed out under Article 226 of the Constitution of India alternative remedy available is appeal or revision - writ peti .....

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asi-judicial authority ought not to have relied on the documents taken from the Webreport to fasten the liability on the petitioner, without assigning any valid reason. He further submitted that it is the bounden duty of the respondent to establish that the petitioner had effected the purchases as alleged by the respondent. Therefore, the present impugned order is liable to be interfered with by this Court. 3. Mr.Rajakarthikeyan, learned Government Advocate was put on notice for the respondents. .....

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