9911796707
TMI Blog2016 (9) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Nandhakumar, learned counsel for the petitioner and Ms. Vasudha Thiagarajan, learned Additional Government Pleader for the respondent, in all the writ petitions. By consent of the learned counsel for both sides, the Writ Petitions are taken up for final disposal, at the admission stage itself. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2016, pointing out the defects noticed by the Officials of the Enforcement Wing and proposed to reject the petitioner's returns for the relevant years and revise the assessment under Section 27(1)(a) of the Act, apart from proposing to levy penalty under Section 27(3)(a) of the Act. 4. The petitioner, in all the writ petitions, has received pre-revision notices. Yet, the petitioner did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years 2012-13, 2013-14 and 2014-15, and the same were also accepted by the respondent. Therefore, it is their contention that there is no suppression or omission on the part of the petitioner. Further, it is stated that it is unreasonable to levy penalty and addition of 14.5% on difference in turnover for alleged probable omission. Further, the petitioner contended that when they filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner will be entitled to treat the impugned assessment orders, as show cause notices, and submit their objections, within a period of two weeks, thereafter. On receipt of the objections, the respondent shall afford an opportunity of personal hearing to the petitioner, peruse the books of accounts, ledgers, records, etc., (that the petitioner may produce) and thereafter, re-do the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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