TMI Blog2017 (7) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... connect the petitioner to that of the transactions, especially, in the light of the stand taken by the petitioner in the Petitions for rectification - the case on hand is being a very peculiar case, this Court is inclined to mould the relief, sought for by the petitioner - matters are remanded to the first respondent at the stage of the SCN - appeal allowed by way of remand. - Writ Petition Nos. 42574 and 42575 of 2016 W.M.P. Nos. 36509 and 36510 of 2016 - - - Dated:- 4-7-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. P. Rajkumar For the Respondent : Mr. K. Venkatesh ORDER Heard Mr.P.Rajkumar, the learned counsel appearing for the petitioner, Mr.K.Venkatesh, the learned Government Advocate for the first responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the audit slips, notices were issued to the petitioner, alleging that they have not filed monthly returns and not reported the transactions, which were reflected in the audit slips. The petitioner did not submit their objection, resulting in assessment being completed ex parte for both the assessment years 2010-11 and 2011-12. iii) According to the petitioner, they are small time dealer, and it is the misuse of the name of their Concern, TIN number and PAN number, and they have not effected any such high transactions, as alleged in the audit slips. Therefore, the petitioner sought for information under the Right to Information Act (RTI), and all that was furnished by RTI, were copies of the audit slips, dated 26.11.2012 and 10.07.2013, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estigation), in relation to the said imports revealed that the petitioner has not involved in huge transactions, in any manner. Therefore, requested the first respondent to conduct necessary enquiries with the Customs Department, Income Tax Department and three Banks, i) Kotak Mahindra Bank, Mylapore, ii) Standard Chartered Bank, Rajaji Salai, and iii) DCB Bank, Broadway, in which, the accounts have been opened in the name of the petitioner Concern with petitioner's TIN number and PAN number. v) The first respondent, by the impugned orders, has rejected the Petitions under Section 84 of the TNVAT Act, stating that the request to conduct enquiry with the Customs Department, Income Tax Department and the Banks, cannot be accepted, as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice to the dealer, the Assessing Officer should have sufficient material to connect the petitioner to that of the transactions, especially, in the light of the stand taken by the petitioner in the Petitions for rectification. 5. Therefore, this Court is of the view that, a detailed enquiry is required to be done, and if necessary, the first respondent/Assessing can seek for appropriate orders from the Higher Officers, so that, the Assessing Officer can address the Customs Department, Income Tax Department and the aforementioned three Banks, and then, to proceed with the matter, if this procedure is not followed, it would be a case, where, without specifying that there were verifiable material connecting the petitioner with the transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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