TMI Blog2016 (11) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent is directed to conduct a detailed enquiry by summoning the sellers and to grant an opportunity to cross examine the sellers for establishing that the petitioner had not effected such purchases. The said exercise will be completed within a period of three months - petition allowed - decided in favor of petitioner. - W.P(MD)Nos.19201 to 19206 of 2016 and W.M.P.(MD)Nos.13856 to 13861 of 2016 - - - Dated:- 6-10-2016 - MR. M.V.MURALIDARAN, J. For The Petitioner : Mr.K.Soundararajan For The Respondent : Mr.R.Karthikeyan Additional Government Pleader COMMON ORDER These Writ Petitions have been filed by the petitioner for issuance of a Writ of Certiorarified Mandamus, calling for the records of the respondent in T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment to that effect was made on 01.06.2012 in which no tax liability has been raised. 5. The case of the petitioner is that there was an inspection conducted by the Enforcement Wing Officers on 19.11.2015 and during the course of inspection, they had verified the Form-I-1 and they compared the purchases declared by the petitioner with that of other dealers' Annexure-II through the Department Web Site and came to the conclusion that the petitioner herein had effected taxable purchases of ₹ 18,81,391/-, ₹ 35,53,952/-, ₹ 10,37,046/-, ₹ 18,14,183/-, ₹ 15,23,865/- and ₹ 3,56,974/- respectively. The petitioner has also stated that the Enforcement Wing Officers had treated the said purchases as suppre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sought for one more opportunity to file their objections and also to conduct an enquiry. Further, the petitioner relying on the Judgment in 2004-05(10) TNCTJ, (M.Krishnaswamy Vs. TNTST and others) , to establish his case. In the said Judgment, paragraph Nos.2 and 3 are relevant and the same is referred as follows:- 2. Learned counsel for the petitioner sought to argue the matter originally as against the order passed by the Tribunal. However, he has also taken as through the assessment order and contended that the entire assessment is best judgment assessment dehorse production of any records of the petitioner. He contended that the petitioner was not able to attend the assessing officer because of his heart ailment. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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