TMI Blog2017 (11) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sustainable, and if the details of the web-report has been furnished to the petitioner with an opportunity to cross-examine the third party, then, they would be in a position to establish their case that those transactions have no connection with them, or, it was in the course of normal business practice, and there is no suppression of turnover - Considering the peculiar facts and circumstances of the case, this Court is inclined to give one more opportunity to the petitioner to go before the Assessing Officer to substantiate their case - petition allowed by way of remand. - Writ Petition Nos.26102 to 26105 of 2017 (4 cases) W.M.P.Nos.27729 to 27732 of 2017 - - - Dated:- 6-10-2017 - T. S. Sivagnanam, J. For the Petitioner : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the advise given by the consultant, had not followed up the matter. Further, the petitioner was not aware of the fact that the mismatch issue has been decided by this Court, in the case of (JKM Graphics Solutions Pvt. Ltd., Vs. Commercial Tax Officer, Vepery Assessment Cirlce, Chennai) reported in 2017 99 VST 343 (Mad), and only after the petitioner took legal advise, they have approached this Court, by way of the present Writ Petitions. 4. I find that the turnover for each of the assessment years is minimal, and the tax, which has been demanded for the assessment years i) 2011-12 is ₹ 9998/-, ii)for 2012-13 is ₹ 5244/-, iii) for 2013-14 is ₹ 3,55,062/- and iv) for 2014-15, is ₹ 71,527/-. 5. Thus, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of a copy of this order. If the petitioner complies with this condition, then, they will be entitled to treat the impugned assessment orders as show cause notices, and submit their objections within 15 days thereafter, enclosing all relevant records to fortify their claim. If the petitioner requires any further information, they may approach the respondent for furnishing the same,which shall be furnished to the petitioner. After the explanation/reply is received in full form, the respondent shall afford an opportunity of personal hearing to the petitioner's Authorized Representative, and redo the assessment in accordance with law. Till the above exercise is completed, no coercive action shall be initiated against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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