Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. Lakshmi Motors Versus The Commercial Tax Officer (FAC)

2016 (10) TMI 330 - MADRAS HIGH COURT

Validity of the order of assessment made by enforcement wing officials - notice issued to petitioner on the basis of field audit report to revise the turnover for the relevant years - due to ill health the petitioner did not submit his reply and he e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Held that: - the petitioner afforded an opportunity to put forth his objections, subject to certain conditions. The petitioner directed to pay 15% of the tax demanded for both the assessment years within a period of three weeks and treat the impugne .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stipulated by the Court, the benefit of the order will not enure to the petitioner and the writ petition will be dismissed automatically. - However, it is open to the petitioner to invoke the appellate remedy provided under the Act, as against th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Respondent : Mr.S.Kanmani Annamalai, A.G.P. ORDER Heard Mr.K.Soundararajan, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with the consent of the eithe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the assessment orders for the years 2013-14 and 2014-15. A field audit was conducted in the place of business of the petitioner during which the petitioner's father Mr.V.Karunanithi was present and it appears that the enforcement wing officials .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the petitioner did not submit his reply and he has enclosed a medical certificate issued by the Orthopaedic Surgeon stating that he was advised complete bed rest from 05.04.2016 to 30.06.2016. The petitioner would contend that the impugned orders 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

se cases, this Court is of the view that the petitioner can be afforded an opportunity to put forth his objections, subject to certain conditions. Accordingly, the petitioner is directed to pay 15% of the tax demanded for both the assessment years wi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ctions, while effecting payment of 15% of the tax demanded for both the assessment years. 5. In the event of petitioner complying with both the conditions, the respondent shall consider the objections, afford an opportunity of personal hearing and th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version