TMI Blog2017 (7) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ncumbent upon the Assessing Officer to consider the objections raised by the petitioner and cannot be merely guided by the report of the Enforcement Wing Officers. That apart, the present revision of assessment is based upon the information culled out from the Commercial Tax Department Website. In the instant case, the petitioner has taken a specific stand, they had no business transaction with those seven dealers. Therefore, the petitioner cannot be called upon to prove the negative and essentially, the Assessing Officer should embark upon an enquiry and then come to a conclusion as to which of the statements are correct namely the stand taken by the petitioner or the details mentioned in Annexure II of the other end dealer. The matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 mentioned in the show cause notice dated 29.11.2016, but on the request of the Enforcement Wing Officers, they have paid the amount under protest and in the statement recorded from them, they clearly stated that they have no business activities with those seven dealers. 5. Therefore, the petitioner stated that the demand raised by the respondent as proposed in the notice dated 29. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections raised by the petitioner and cannot be merely guided by the report of the Enforcement Wing Officers. That apart, the present 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) TMI 536 , this Court had elaborately dealt with the issue and laid down certain guidelines for the Assessing Officers to follow. The sum and substance of the guidelines laid down is to conduct an enquiry wherein t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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