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Star Boxes India Private Limited Versus The Assistant Commissioner (CT)

2016 (9) TMI 22 - MADRAS HIGH COURT

Reconciliation statement – non-consideration – opportunity of personal hearing - imposition of penalty under Section 27(3)(b) of the TNVAT Act – Held that: - when such complicated question of facts are involved, that too, when the assessments are sought to be reopened, based on the report submitted by the Enforcement Wing Officials', it is incumbent upon the respondent to afford an opportunity of personal hearing. Order passed without affording the opportunity of being heard. - Objections – .....

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ecided in favor of petitioner. - W.P.Nos.27004 of 27010 of 2016, W.M.P.Nos.23202 to 23208 of 2016 - Dated:- 3-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.N.Murali For the Respondent : Mr. S. Kanmani Annamalai ORDER Heard Mr.N.Murali, learned counsel appearing for the petitioner in all Writ Petitions and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepting notice on behalf of respondent in all Writ Petitions. With the consent of the learned counsel on either side .....

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impugned orders have been challenged on the ground that the objections given by the petitioner, both, preliminary and final objections were not considered in an appropriate manner by the Assessing Officer and the reconciliation statements furnished by the petitioner were not taken into consideration. The major issues on which, the impugned assessment orders came to be passed are as hereunder:- "A. Alleged Difference between purchase turnover as per balance sheet and monthly returns. B. All .....

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of the impugned assessment orders, it is evidently clear that the Assessing Authority did not take into consideration the reconciliation statement. 5. Furthermore, the nature of proposal itself is that only on comparison of datas along with the books of accounts, the respondent would be in a position to decide the issue and the balance sheet would consist of various other components apart from purchases under the head "purchases", whereas in the monthly return, the purchase value alone .....

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