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2016 (12) TMI 257 - MADRAS HIGH COURT

2016 (12) TMI 257 - MADRAS HIGH COURT - TMI - Validity of assessment order - the petitioner did not respond to the pre-revision notice and did not file any objections, assessment order passed by respondent - Held that: - As pointed out there were four issues arise for consideration. With regard to the first issue i.e., The Tax Deduction at Source, the respondent can very well verify the statements given by the Corporation of Chennai and take a fresh decision. So far issue No.2, Deemed Sales, the .....

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have been culled out by the respondent from the official records / website. - The impugned orders call for interference. Accordingly, these Writ Petitions are allowed and the impugned orders are set-aside and the matters are remanded to the respondent for fresh consideration - appeal allowed by way of remand. - W.P.Nos.37848 to 37853 of 2015 & M.P.Nos.1 to 1 of 2015 - Dated:- 4-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. T. Pramodkumar Chopda For the Respondent : Mr.S.Kanmani Ann .....

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d 08.09.2014. In the said notice, there were four issues which were pointed by the Assessing Officer, which was based upon the VAT Audit which was conducted in the business premises of the petitioner by the Enforcement Wing Officials on 21.03.2014. Four issues which were pointed out in the notice are: (1) TDS not deducted from Sub Contractor and paid to the Department, (2) Deemed sales and tax due arrived on the Actual Gross Profit earned, (3) Difference in the purchase turnover as per monthly r .....

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llate Deputy Commissioner (CT), Chennai South. Appeals were partly allowed, by orders dated 30.04.2015, by remanding the matter to the Assessing Officer for fresh consideration. On such remand, the respondent issued a notice, dated 24.07.2015, which is common for all the assessment years i.e., 2007-2008 to 2012-2013, calling upon the petitioner to file their objections. The petitioner filed common objections dated 10.08.2015. 4. Thereafter, the respondent issued individual notices, dated 14.08.2 .....

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istant Commissioner, Commercial Tax OFfice, Porur Taxation Circle. After receipt of the objections, the respondent granted personal hearing and fixed the same on 28.09.2015. In paragraph No.7 of the affidavit filed in support of the Writ Petition, the petitioner has specifically stated that their Accountant-Prabakaran appeared before the respondent on the said date. However, since the respondent had some urgent meeting at Greams road, she had to go and inform the Accountant that she will go thro .....

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rded a finding that the petitioner did not appear for the personal hearing on 28.09.2015. This seriously being disputed by the petitioner and specific averment has also been made in the affidavit filed in the support of the Writ Petition, as mentioned above. In the written instructions given by the respondent to the learned Special Government Pleader vide his letter dated 15.12.2015, this averment has not been specifically denied, but the respondent would state that the petitioner did not appear .....

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issued by the Corporation of Chennai should not be accepted by the respondent. It is submitted that the Corporation of Chennai only gives a statement of tax deduction at source and they are not in the habit of issuing Form I as required. However, the respondent can verify as to whether the tax has been deducted at source has been remitted to the Department, more so, when the corporation of Chennai has certified the deduction and forwarded the statement to their assessing officer. Thus, this Cou .....

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