9911796707
TMI Blog2013 (8) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued. It is further apparent that though the petitioner did not participate in the assessment proceedings inspite of notices the assessing officer, after examining the records and the documents filed alongwith the return reassessed the petitioner by giving cogent reasons for imposing tax and penalty - it is also apparent from a perusal of the order passed by the revisional authority that the revisional authority has taken the aforesaid facts into consideration and thereafter affirmed the order of the assessing authority and while doing so the authority has observed that the petitioner, in spite of being given a second opportunity to place all the relevant documents before the assessing officer and to bring to his notice all the issues that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering all the materials produced by the dealer and verifying the records. On remand, the matter was again taken up by the assessing authority, who affirmed the previous order of assessment by order dated dated 04.12.2009. The petitioner being aggrieved, again filed a revision before the respondent No.1, which has been dismissed by impugned order dated 30.07.2011. Being aggrieved by which the petitioner has filed this present petition. It is submitted by the learned counsel for the petitioner that the revisional authority has dismissed the revision filed by the petitioner by the impugned order dated 30.07.2011 simply on the ground that the petitioner, inspite of being given an opportunity, remained absent before the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent from a perusal of the order passed by the revisional authority that the revisional authority has taken the aforesaid facts into consideration and thereafter affirmed the order of the assessing authority and while doing so the authority has observed that the petitioner, in spite of being given a second opportunity to place all the relevant documents before the assessing officer and to bring to his notice all the issues that he wanted to bring to his notice, chose not to do so and in such circumstances no interference was called for in the order of assessment. We have examined the aforesaid orders and we are of the considered opinion that repeated opportunities cannot be given to the petitioner to place documents before the author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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