9911796707
TMI Blog2019 (4) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... hangers and is an assessee of the respondent herein. The Petitioner was required to file Form-H declaration and other connected documents to avail the exemption given to the exporters. It is further stated that on receipt of notice in respect of the Original Assessment Proceedings, the Petitioner obtained necessary documents from the exporters and filed the same before the Respondent. On verifying the said documents, the Respondent stated in the Original Assessment Order dated 06.05.2002 that "the dealers have filed Form-H forms in full relating to pre-export sales which were verified and it was found that all sales were covered by Form H and they are in order and therefore eligible for exemption". Thereafter, it is stated that a notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Petitioner states that this was admitted and acknowledged in the Original Assessment Order dated 06.05.2002 at page 7 of the typed set of papers filed by the Petitioner. Therefore, the burden of proof shifts to the Tax Authority and the Petitioner is not required to submit the said documents. It is further submitted that although no written response was submitted on receipt of the re- assessment notice dated 16.11.2005, an oral representation was made as stated in paragraph-4 of the affidavit in support of the writ petition. The learned counsel for the Petitioner also submitted that in the judgment of the Hon'ble Division Bench of this Court in M/S.THE TIRUPPUR EXPORTERS ASSOCIATION V. THE STATE OF TAMILNADU in W.A.No.458 of 1997 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for verification all relevant documents. Even assuming that the documents were submitted by the petitioner when the Form-H was originally filed, as correctly contended by the learned counsel for the Respondent, the Assessing Officer is entitled to call for such documents to verify the validity of the claim for exemption. However, this Court is of the view that the Petitioner should be given an opportunity to submit necessary supporting documents and establish the claim for exemption especially in view of the fact that the Petitioner did not previously submit a written representation on receipt of the reassessment notice. 8.Accordingly, this writ petition is disposed of by setting aside the impugned order dated 28.04.2006. The matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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