TMI Blog2019 (9) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... objections filed, grant of opportunity for personal hearing or application of mind by the assessing officer find place in the impugned order. The impugned assessment does not take into account any of the detailed submissions made by the petitioner in regard to the sixteen (16) transactions. There has been gross violation of the principles of natural justice insofar as the specific request for the personal hearing has also been ignored. In all, the order indicates gross misapplication and non-application of mind. Impugned assessment is quashed - petition allowed. - W.P(MD)No.19680 of 2016 And W.M.P(MD) No.14195 of 2016 - - - Dated:- 5-8-2019 - Dr. Justice Anita Sumanth For the Petitioner : Mr.R.Veera Manik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Total alleged suppression was arrived at, at a sum of ₹ 3,72,39,836/-. 4. The petitioner replied on 24.11.2015 submitting that out of 16 transactions only 4 related to it, of total quantities amounting to ₹ 18,86,670/- for October 2013 and November 2013 and February 2014 (2,06,723 + 1,33,056 + 1,51,331 + 13,95,560) and aforesaid turnover had been returned in the monthly returns. 5. As far as the remaining 12 are concerned, the petitioner submitted that the auction centre at Kerala that had conducted the auctions in question, had confirmed that all purchase invoices related to other dealers. The details as supplied by the auction centres were forwarded to the Assessing Officer as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3260466009 1673 12.11.13 Cardamom 7,79,430/- Sri Prasanna Traders, Bodi 33445081825 5 South Indian Green Cardamom Company Ltd 3260466009 1740 19.11.13 Cardamom 6,11,073/- Shree Meenakshe Co. Bodi 33145081861 6 K.C.P.Kumuly 3206046609 1696 15.12.13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td., Seithur 33606041940 11. South Indian Green Cardamom Company Ltd Vandamnmedu 3260466009 2346 18.04.14 Cardamom 53,997/- Ganesaan Traders Bodi 33845081605 12 Header system India Ltd., Nedukandam 3260476315 2679 27.03.14 Cardamom 5,61,660/- Eswar Spices Bodi 33845081702 6. Thus, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iples at play for framing of an assessment, such as consideration of the objections filed, grant of opportunity for personal hearing or application of mind by the assessing officer find place in the impugned order. The impugned assessment does not take into account any of the detailed submissions made by the petitioner in regard to the sixteen (16) transactions. There has been gross violation of the principles of natural justice insofar as the specific request for the personal hearing has also been ignored. In all, the order indicates gross misapplication and non-application of mind. 10. In these circumstances, the impugned assessment order is quashed. Though I am inclined to impose a cost upon the authority, I refrain from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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