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TMI Blog2017 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... waran, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. With the consent on either side, the writ petitions themselves are taken up for final disposal. 2. The petitioner is a registered dealer on the file of the respondent engaged in the business of Automobile and Spare Parts. The petitioner is a retailer of M/s.Honda Motor India Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon show cause notice was issued by the respondent on the petitioner dated 28.04.2017 for all the 5 assessment years proposing to reverse the Income tax credit availed by the petitioner on inter-state purchases for the reasons set out in the notices. The petitioner was granted 15 days time to submit their objections and also availed an opportunity of being heard in person within the said period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome tax statement. It is stated in the impugned order that the petitioner has not produced any of the documents as directed to be produced and therefore, the proposal in the show cause notice dated 28.04.2017, was confirmed by passing the impugned assessment orders. 3. The petitioner's specific case is that he was granted time till 18.05.2017 to produce those documents and on 15.05.2017, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on 15.05.2017. In any event, since the matter pertains to five assessment years commencing from the year 2011-2012, this Court is of the view that reasonable opportunity should be granted to the petitioner to submit the documents, which they are in possession to enable the Assessing officer to take a decision on the merits rather than to make a best of Judgment assessment. 5. In the light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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