TMI Blog2019 (8) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice and also not in accordance with the prescription of Section 25 of the Act. The dates chronologically adverted to in the judgment demonstrate that Ext.P5 order is made without giving sufficient opportunity or following procedural fairness while determining the further tax liability on the petitioner. The petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation against the petitioner and has requested for two more months from 24.12.2018. The respondent is of the view that further time of two months, if is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time from 24.12.2018. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated since have bearing on the ground raised against Ext.P5 assessment order, the Court finds it useful to excerpt the relevant portion: 1. Regarding the misclassification of taxable items, we are required to recheck the data submitted by us, so as to verify whether any misclassification has occurred as pointed by you. As this is a supermarket, huge quantity of items have been sold during the financial year 2016-17. We will require around 1 month time for the cross verification due to the huge data and also as our interim audit for the financial year 2018-19 is presently in progress. 2. Regarding the purchase suppressions, we were able to identify that most of the invoices in the list of 325 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received the request made for adjournment. No decision was taken on Ext.P4 and likewise no hearing or opportunity was given to petitioner in a matter where serious questions of facts, their implication on tax liability etc are to be considered in the proposed re-assessment. The above dates clearly show that the principles of natural justice are violated and the order in Ext.P5 is ex facie unsustainable in law. 5. The learned Government Pleader invites the attention of the Court to the statement filed on behalf of respondent. The statement refers to the very same dates which are excerpted in this judgment. The circumstance needs to be appreciated by this Court for deciding whether the impugned order is vitiated as violati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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