9911796707
TMI Blog2013 (11) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority was pleased to pass an order of assessment by way of estimating the taxable turnover of the appellant on the basis of the details collected by the Intelligence Officer at the time of inspection - Matter remitted back to assessing authority to conduct a fresh enquiry and pass appropriate order in accordance with law after affording an opportunity of hearing to the petitioner - Decided in favour of Assessee. - WP (C). No. 6501 of 2006 - - - Dated:- 1-7-2013 - B. P. Ray,JJ. JUDGMENT This writ petition was filed challenging the imposition of the penalty and the consequent revenue recovery proceedings. Petitioner herein prays for the issue of a writ of certiorari or any other appropriate writ or order quashing Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shanu Abbas was not related to him. If, in fact, the appellant had conducted business at the place of inspection, the assessing authority could have gathered details of such business if he had taken some effor for that purpose. However, ehe simply relied on the failure on the part of the effor for the purpose. However, he simply relied on the failure on the part of the assessee to adduce negative evidence in order to reach a positive finding. According to us, the course adopted by the assessing authority is totally unacceptable especially in view of the specific contention taken by the appellant that he did not conduct the disputed business and the signatory to the SIR was not his relative. It appears, simply by way of relying on the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the light of Ext.P12 order passed by the appellate authority, I remit the matter to the assessing authority to conduct a fresh enquiry and pass appropriate order in accordance with law after affording an opportunity of hearing to the petitioner. The assessing authority shall fix a date for appearance of the petitioner before it. The documents relied upon for imposing penalty shall be supplied to the petitioner on the request made by the petitioner within two weeks from the date of his appearance. After giving reasonable opportunity to show cause, the proceedings shall be concluded within six months from the date of appearance of the petitioner. The amount to be paid by the petitioner shall be subject to the result of the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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