Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (11) TMI 549 - MADRAS HIGH COURT

2016 (11) TMI 549 - MADRAS HIGH COURT - TMI - Taxable turnover - surprise inspection by Enforcement Wing - natural justice - Held that: - there is an observation that in spite of a lapse of 46 days, the petitioner has not submitted his reply to the show cause notice. However, one important fact, which was lost sight of by the respondent is that the petitioner made a request for furnishing of copies of documents, which were seized by the officials of the Enforcement Wing. Therefore, without furni .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. - Writ Petition Nos.37901 to 37907 of 2016 & WMP.Nos.32476 to 32482 of 2016 - Dated:- 2-11-2016 - T. S. Sivagnanam, J. For Petitioner : Mr.K.Govi Ganesan For Respondent : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h were reported by the officials of the Enforcement Wing and the petitioner was called upon to show cause as to why the taxable turnover should not be revised. 4. On receipt of the notice, the petitioner submitted a representation on 22.9.2016 requesting for copies of documents, which were seized during the course of inspection on 26.7.2016. This was followed by another representation of the even date and it was sent by registered post. From the postal acknowledgment card, it is seen that the sa .....

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 assessees during the course of inspection as if it is a payment for advance tax. Accordingly, the said writ petition was disposed of to return the cheques within a stipulated time. A copy of the order dated 26.9.2016 was also communicated to the respondent and immediately thereafter, the impugned orders have been passed. 6. Though in the impugned assessment orders, there is a reference to the petitioner's representation dated 22.9.2016, there is no averment made to the effect that such .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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