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M/s. Yazaki Wiring Technologies India Private Ltd. Versus The Assistant Commissioner (CT)

2017 (2) TMI 705 - MADRAS HIGH COURT

Natural justice - valuation - no physical verification of the stock was done, and therefore, no reconciliation was carried out, as between what was reflected in the books of accounts - Held that: - The respondent is directed to re-hear the petitioner on this aspect of the matter, but before he does that, he would furnish the material/information available with him, which forms the basis for the enhancement - matter on remand. - Writ Petition No.44458 of 2016 and WMP Nos.38303 and 38304 of 2016 - .....

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dated 26.10.2016, pertains to the Assessment Year 2010-2011. 3. The brief facts, which are required to be noticed for disposal of the writ petition, are as follows : 3.1. Evidently, the petitioner's business premises was inspected by the Enforcement Wing of the Department on three (3) different dates, i.e., 10.05.2011, 12.05.2011 and 16.05.2011. 3.2. The said inspections led to the generation of an inspection report. Based on the inspection report, notice for revising the assessment dated 12 .....

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nt was not persuaded by the objections filed by the petitioner, and therefore, proceeded to confirm its revision proposal, by passing an order dated 30.06.2014. 4. This order was challenged by the petitioner by way of writ petition being : W.P.No.23118 of 2014. 4.1. This court, vide order dated 01.09.2014, set aside the order dated 30.06.2014 on the ground that no opportunity was given to the petitioner to represent its case. Accordingly, the matter was remitted to the respondent with a directio .....

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ngly, filed its detailed objections vide letter dated 06.04.2015. The relevant documents, in support of its objections, were also, apparently, filed by the petitioner. 4.4. The respondent, however, once again was not persuaded by the explanation given by the petitioner, and therefore, passed an order dated 30.06.2015. 4.5. The petitioner, being aggrieved, by the order dated 30.06.2015, preferred an appeal before the appellate authority, i.e., Deputy Commissioner (CT), Chennai (South). 4.6. The a .....

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