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2018 (9) TMI 726

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..... : Mrs.G.Dhana Madhri Government Advocate (Tax) COMMON ORDER These writ petitions are filed challenging the notice of proposal issued in respect of the assessment years 2010-2011 to 2014-2015. 2. Heard the learned senior counsel appearing for the petitioner and the learned Government Advocate(Tax) appearing for the respondent. 3. Learned senior counsel appearing for the petitioner submitted th .....

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..... titioner will not be in a position to give an effective reply to the notice of proposal. Thus, he contended that the impugned notice only insofar as the issue regarding the mismatch and the purchase made from registration cancelled dealers is to be set aside and the matter needs to be remitted back to the Assessing Officer to issue fresh notice on those two issues. He further submitted that in res .....

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..... elled dealers in respect of the respective assessment years, as follows: i) Issue Nos.3, 4, 5 & 6 in respect of the assessment year 2010-2011. ii) Issue Nos.2.1, 3, 4, 5 & 6 in respect of the assessment year 2011-2012. iii) Issue Nos.2.1, 3, 4, 5 & 6 in respect of the assessment year 2012-2013. iv) Issue Nos. 3, 4, 5 & 6 in respect of the assessment year 2013-2014. v) Issue Nos. 3, 4, 5 .....

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..... that by following the said order, the present impugned notice, insofar as the mis-match issues are concerned, is liable to be set aside and the matter is to be remitted back to the Assessing Officer. 8. Equally, in respect of the other issue, namely the purchase from the registration cancelled dealers is concerned, this Court finds that the notice does not give the details of cancellation of regi .....

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