TMI Blog2020 (2) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... quiry and verification in the matter. Without production of the relevant documents, the Assessee cannot claim the Input Tax Credit and since admittedly the Assessee has not produced the relevant documents, merely because the registration details existed on the rolls of the Revenue Department, it could not per se prove the validity and verification of the transactions in question. Appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Learned counsel for the Revenue learned Government Advocate Ms.G.Dhana Madhiri urged that the Assessee failed to produce the documents to verify the claim of genuineness of the Input Tax Credit claimed by the Assessee. Following are the ten documents directed to be produced by the Assessee, which were admittedly not produced by the Assessee before the Assessing Officer. (1) Purchase bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter deserves to be remanded back to the Assessing Officer for enquiry and verification in the matter. Without production of the relevant documents, the Assessee cannot claim the Input Tax Credit and since admittedly the Assessee has not produced the relevant documents, merely because the registration details existed on the rolls of the Revenue Department, it could not per se prove the validi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the matter is remanded back to the Assessing Officer viz., the Assistant Commissioner (CT), Broadway Assessment Circle, Chennai 600 001, (or) the Assessing Officer having jurisdiction of the case, to undertake the assessment de novo. The Assessee is directed to produce the relevant records as directed by the Assessing Officer and thereafter, the Assessing Officer shall complete the assessment in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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