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M/s. Chowel India Private Limited Versus The Assistant Commissioner, Commercial Tax Department

2017 (10) TMI 486 - MADRAS HIGH COURT

Validity of demand notices - case of petitioner is that the amounts mentioned in both the notices are different, and the petitioner is at a loss to understand as to how a demand for the same period, within 15 days can increase from ₹ 60,38,152/- to ₹ 98,34,537/- attachment of Bank Account - Held that: - The fact remains that the petitioner is yet to file his return for March 2017 and the learned Additional Government Pleader submitted that unless and until, the return is filed, the a .....

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for any adjournment - petition dismissed. - W.P.No.10324 of 2017 & W.M.P.No.11258 of 2017 - Dated:- 20-7-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.R.Munuswamy For Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mr.R.Munuswamy, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent and Tmt.A.Jannathul Firdhouse, Assistant Commissioner (CT), Sriperumbudur Assessment Circle, the Assessing Officer of the petitioner. With the con .....

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tioner is in a very narrow restricted campus. According to the petitioner, the amounts mentioned in both the notices are different, and the petitioner is at a loss to understand as to how a demand for the same period, within 15 days can increase from ₹ 60,38,152/- to ₹ 98,34,537/-. Further, it is submitted that the respondent has not given any reasons for making two different amounts in two impugned notices for the same period. Further, it is submitted that if the petitioner's ba .....

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ason behind the increase in the amount of ₹ 60,38,152/- to ₹ 98,34,537/-. 5. The Assessing Officer produced the original files and submitted that the petitioner had initially given a cheque for ₹ 30,00,000/- vide cheque dated 29.03.2017, bearing cheque No.310873, drawn on Axis Bank Ltd in favour of the respondent towards the tax arrears. However, the cheque was presented with the State Bank of India, Sriperumbadur branch and it was returned for insufficient funds along with mem .....

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ceeded under the provisions of the Negotiatable Instruments Act. However, it appears that the respondent did not initiate such an action. 7. Be that as it may, the Court wanted to examine as to how the demands were raised and what is the basis of the demand. The Assessing Officer elaborately set out the facts and stated that the petitioner is in the habit of filing belated returns and she has assumed charge as the Assistant Commissioner (CT) of Sriperumbudur Assessment Circle from September 2014 .....

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of the bank account, they could not pay the taxes. However, such an attachment took place only in April 2017, and that can hardly be a reason for approving the conduct of the petitioner for the earlier period. The petitioner being a company, which has invested in India and part of a Korean Group should show utmost respect to the laws of India and comply with the provisions strictly and that is the ethical way of doing business in a foreign country, especially when, the State of Tamil Nadu has w .....

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