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2018 (2) TMI 988

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..... ring all the documents and by directing the petitioner to produce all the documents, since the endeavor of the respondent should be to ensure that, correct rate of tax is levied and collected, as the assessment order should not be paper orders. - petition allowed by way of remand. - W.P.No.17502 of 2017 W.M.P.No.18985 of 2017 - - - Dated:- 18-1-2018 - T. S. Sivagnanam, J. For Petitioner : .....

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..... ndent did not appreciate the scope of documents produced by the petitioner, though they have admitted that the petitioner has produced 62 invoice copies. 4. Counter affidavit proceeds on the basis that the petitioner did not cooperate in the assessment proceedings, did not produce the bank statements and did not produce the purchase invoice details to substantiate their claim that they were doi .....

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..... ly affidavit filed by the petitioner, dated 18.12.2017. 7. Be that as it may, this Court is of the view that the assessment should be redone by considering all the documents and by directing the petitioner to produce all the documents, since the endeavor of the respondent should be to ensure that, correct rate of tax is levied and collected, as the assessment order should not be paper orders. .....

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