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TMI Blog2017 (7) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : K. Venkatesh, GA ORDER Heard Mrs.R.Hemalatha, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate, accepting notice on behalf of the respondent. With the consent on either side, the writ petition is taken up for disposal. 2. The petitioner, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and also proposed to levy equal time of addition towards probable omission. 4. The petitioner submitted their objection dated 29.12.2016 stating during the inspection, the officials informed that there was a purchase suppression for the relevant financial year and the petitioner informed the officers that they do not have any business transaction with the seven dealers, whose names were mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal in the notice by stating that in terms of Section 17(1) of the said Act, the burden of proving that any transaction or any turn over of a dealer is not liable to tax, shall lie on such a dealer and therefore, having not proved the same, their objections were rejected. 7. However, one important factor, which appears to have been lost sight of by the Assessing Officer is that the present asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent revision of assessment is based upon the information culled out from the Commercial Tax Department Website. 9. This court had considered as to how such re-assessments have to be done, when re-assessment are proposed based on the web page report and in the case of M/s.JKM Graphics Solutions Pvt Ltd and others Vs. Commercial Tax Officer, Vepery Assessment Circle and others reported in 2017(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure II of the other end dealer. Having not undertaken such exercise, the impugned order calls for interference. 11. Accordingly, the writ petition is allowed and the impugned order is set aside. The matter is remanded to the respondent for a fresh consideration, who shall issue notice not only to the petitioner, but also to the other end dealers through the respective Assessing Officers, condu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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