9911796707
TMI Blog2024 (5) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Mrs. K. Vasanthamala Government Advocate (Taxes) ORDER An assessment order dated 30.12.2023 is challenged on the ground that documents submitted by the petitioner were not duly considered and that the petitioner was not provided a reasonable opportunity. 2. The petitioner is a dealer in polyester yarn and had filed returns pertaining to the assessment period 2017-2018. In relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners without realizing that the said invoice indicates that the buyer was the petitioner. 4. Mrs.Vasanthamala, learned Government Advocate (Taxes), accepts notice for the respondent. She submits that the certificate from the supplier was issued on 20.02.2024, which is subsequent to the impugned order. If such certificate had been obtained and submitted to the respondent, she submits that the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner be provided an opportunity to effectively deal with the tax demand after putting the petitioner on terms. 7. Therefore, the impugned order dated 30.12.2023 is set aside on condition that the petitioner remits a sum of Rs. 1,00,000/- towards the disputed tax demand. Subject to receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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