TMI Blog2021 (4) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner's liability as regards the sales suppression was quantified approximately ₹ 7,00,000/-. Without prejudice to his contention, the petitioner is directed pay the said amount to the respondent on or before 31.03.2021. The petitioner gives an undertaking that he would do so without seeking any extension of time - The said remittance shall abide by the final order to be passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years 2007-08 2008-09. The petitioner's assessment was finalised on deemed assessment basis. Subsequently, surprise inspection was conducted in the petitioner's place of business on various dates in March 2015 by a team of Enforcement Wing Officials. Thereafter, pre-revision notices were issued and after hearing the petitioner, the impugned orders came to be filed. 3.The core ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said issue. The fact that he has chosen to go under the amnesty scheme indicates that all was not well with the maintenance of the petitioner's account as far as the sales transactions are concerned. Be that as it may, I do not want to conclude the issue, merely because, the petitioner got the issue resolved through Samathan Scheme. The case on hand as regards the sales suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. The orders impugned in the writ petitions are quashed. The Writ Petitions are allowed. The matters are remitted to the file of the respondent to pass orders afresh in accordance with law. All the contentions of the petitioner are left open. However, this remand order has been passed by recording the petitioner's undertaking to pay a sum of ₹ 7,00,000/- towards the impugned demand wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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