Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Achyuta Engineering Works rep. by its Proprietrix K. Rathinakumari. Versus The Commercial Tax Officer, Chennai

2016 (9) TMI 665 - MADRAS HIGH COURT

Issuance of directions to the respondent to furnish the records in support of the alleged purchases and sales effected through containers - permitting the petitioner to conduct the cross examination of the 3rd parties - conduct a detailed enquiry, before proceeding with the Revision Notices and permit the petitioner to file their final objections and grant a personal hearing - receipt of the copy of the report from the Assistant Commissioner (CT), Central Enforcement Wing, Zone-1 by Assessing Of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

her mind to the factual details and the legal positions pointed out by the dealer and then take a decision in accordance with law. - The petitioner directed to submit a representation to Assessing Officer, clearly indicating the documents which they require. On receipt of the representation, the Assessing Officer, shall address the Assistant Commissioner (CT), Central Enforcement Wing-I, Chennai-6, inform about the directions issued by Court and request for supply of all the documents sought .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ependently applying her mind to all the issues that may be pointed out by the petitioner in their objections, after receiving the documents - petition disposed off - decided in favor of petitioner. - W.P.Nos.28573 & 28574 of 2016 & WMP Nos.24654 & 24655 of 2016 - Dated:- 18-8-2016 - Mr. JUSTICE T.S.SIVAGNANAM For the Petitioner: Mr.K.Soundararajan For the Respondent: Mr.S.Kanmani Annamalai Addl.Government Pleader O R D E R Heard Mr.K.Soundararajan, learned counsel for the petitioner and Mr.S.Kan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and Central Sales Tax Act, 1956, has come forward with W.P.No.28573 of 2016, for issuance of directions to the respondent to furnish the records in support of the alleged purchases and sales effected through containers, and for permitting the petitioner to conduct the cross examination of the 3rd parties as per the request made by the petitioner vide their representation dated 27.06.2016 and conduct a detailed enquiry, before proceeding with the Revision Notices in TIN Nos.33321101787/2013-2014 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iled enquiry, before proceeding with the Revision Notice in TIN No.33321101787/2011-2012 dated 18.03.2016 and thereafter, permit the petitioner to file their final objections and grant a personal hearing. 3.When the case was heard for admission on 17.08.2016, on going through the pre-revision notices, this Court found that the authority has virtually pre-decided the matter and prima facie the Court was of the opinion that the said notices have virtually foreclosed the petitioner's right to g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed during 2014, the Assessing Officer would state that she has received the copy of the report from the Assistant Commissioner (CT), Central Enforcement Wing, Zone-1, only in January, 2010, after which the pre-revision notices have been issued. 5.The learned Additional Government Pleader has produced the Assessment File maintained by the respondent, from which it is seen that the issues referred to in the pre-revision notices, are verbatim repetition of the report of the Enforcement Wing. Thus, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

objections, the Assessing Authority is expected to independently apply his/her mind to the factual details and the legal positions pointed out by the dealer and then take a decision in accordance with law. In fact, even before the Enforcement Wing, the petitioner denying the entire transactions and stated that without giving any evidence or documents, as to on what basis, the Enforcement Wing Officials came to the conclusion that the petitioner had effected several business transactions by fraud .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ress of the transporters of such transactions. Further, the dealer pointed out that it would be against the principles of natural justice to expect them to submit explanation for the alleged transactions in the absence of correct and complete records. Further, the dealer has also requested the Department to take stringent efforts to detect the person who has made all those transactions by fraudulently using their name and style of business, TIN Number and CST Number to evade tax due to the Gover .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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