TMI Blog2022 (1) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... to the allegations. The order of assessment dated 28.08.2014 is set aside and the respondent is directed to communicate to the appellant the list of documents available and furnish the copies of such documents which form the basis / relied upon in the order of assessment, at the cost of the appellant - appeal disposed off. - W.A.No.2573 of 2021 in W.P.No.2935 of 2016 And C.M.P.No.16785 of 2021 - - - Dated:- 18-11-2021 - Honourable TMT. Justice Pushpa Sathyanarayana And Honourable Mr.Justice Mohammed Shaffiq For the Appellant : Mr.R.Senniappan For the Respondent : Mr.V.Nanmaran Government Advocate JUDGMENT MOHAMMED SHAFFIQ,J. The appellant is an assessee under the Tamil Nadu General Sales Tax Act, 1959 (for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the respondent for concluding the proceedings without taking unnecessary adjournments. 3. Pursuant to the above orders of this Hon'ble Court, the appellant has admittedly been furnished with the following documents: i)Extract of purchases ii)Copies of purchase bills iii)Copies of Delivery Notes iv)Statement of Recorded during Inspection Further, the appellant in its statement dated 07.11.2012, while admitting that the above documents have been furnished, requested certain other details. Thereafter, requests were made by the appellant to furnish copies of records relied upon in the Assessment order vide letters dated 13.12.2012 and 20.07.2013 stated to have not been furnished thus for. 4. The respondent had th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, it is incumbent on the Assessing Officer to furnish such copies to enable the assessee to respond to the allegations. 8.In the circumstances, we are inclined to set aside the order of assessment dated 28.08.2014 and direct the respondent to communicate to the appellant the list of documents available and furnish the copies of such documents which form the basis / relied upon in the order of assessment, at the cost of the appellant. 9.The Writ appeal is disposed of with the following directions viz., a)The document relied upon and available with the respondent shall be furnished within a period of 4 weeks from the date of this order at the cost of the appellant. b)Thereafter, the appellant shall be permitted to file its ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
