9911796707
TMI Blog2019 (9) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mrs.J.Padmavathy Devi, learned Special Government Pleader for the respondent. 3.The assessments are assailed on various grounds. However, the main ground argued is that the detailed objections filed by the petitioner on 17.11.2014 and 21.01.2015, both filed along with voluminous annexures, have not been considered by the Assessing Officer. 4.At the outset, it is to be stated that both the aforesaid objections as well as annexures are admittedly part of the records of the Assessing Officer. Learned Special Government Pleader for the respondent has been specifically required to confirm this position and on instructions, she confirms that the compilation of materials filed by the petitioner along with the writ petitions as well as on 05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice, in support of his claim of the input tax credit, containing the following details, namely: a) A consecutive serial number; b) The date on which the invoice is issued; c) The name, address and the taxpayer identification number of the seller; d) The name, address and the taxpayer identification number of the buyer; e) The description of the goods; f) The quality or volume of the goods; g) The value of the goods; h) The rate and amount of tax charged; and i) The total value of the goods'. 10.In the present case, there is no dispute with the position that the primary details in support of the petitioners' claim of ITC as required under Rule 10(2) of the Rules, have been produced by the petitioner and are pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed, there is nothing in the operative portion of the order of Assessment to indicate that the material supplied by the assessee has been perused or analysed in proper perspective. I am thus constrained to remit this issue as well to the file of the Assessing Officer for consideration in the light of the materials already available on record. 12.The third issue relates to certain incomes received by the assessee in relation to its operations with AMWAY. The petitioner states that it has entered into an agreement between AMWAY India Enterprises dated 24.04.2008 for provision of warehouse and storage facilities in consideration of which it receives income. This income, according to it, would not constitute 'turnover' liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold in the relevant periods, despite specific assertions of the petitioner to the contrary. 15.This issue is also set aside and remitted to the file of the Assessing Officer. He is required to consider whether the invoice dated 19.01.2015 has taken into account the turnover from all assets that have been dealt in the four assessment periods in question and thereafter delete the addition, after recording a finding as aforesaid. 16.A perusal of the impugned order indicates patently that the Assessing Authority has not applied his mind to the materials furnished by the petitioner and as such, the orders of Assessment are vitiated by lack of application of mind and lack of consideration of relevant particulars that form part of records of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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