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TMI Blog2017 (7) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... anmani Annamalai Additional Government Pleader COMMON ORDER Heard Mr.T.Ramesh, the learned counsel appearing for the petitioner, and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents. 2. The petitioner, who is a registered dealer on the file of the first respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) is before this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly, in the present case, we find, on facts, there is no return of assessment under section 22 (2) of the Act, by the assessee. Further, as is evident from Section27 (1) (a) and (3) of the Act, there is no escaped turnover with regard to any assessment, as no return has been filed by the assessee under section 22(2). In any event, the inspection was done in the middle of the assessment year, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent/dealer in the ordinary course of business, and thus, there is no wilfull suppression of any such expenditure indulged in by the dealer/assessee. At the first round of assessment, in fact, it has escaped the attention of the Assessing Officer. In other words, no serious exception has been taken thereto, at the first instance. But, it is subsequent thereto, the scrutiny has been unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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