9911796707
TMI Blog2001 (7) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... to quash the proceedings in TNGST No. 2422343/99-2000 dated May 28, 2001 which was purported to be made under section 12(1-A) of the Tamil Nadu General Sales Tax Act, 1959. Thiru R. Senniappan, the learned counsel for the petitioner contended that in this case, the order was made under section 12(1) of the Tamil Nadu General Sales Tax Act, 1959 in TNGST No. 2422343/99-2000 dated January 2, 2001 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either making a detailed scrutiny before passing final assessment orders in terms of section 12(1-A) of the Act or accepting the return under section 12(1) on the ground that the turnover of the assessee did not exceed Rs. 1 crore. Therefore, in this case, if assessment has been made under section 12(1) of the Act by accepting the self-assessment returns, then no reopening of the assessment can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the provisions of the Act after giving reasonable opportunity to the assessee. Apparently, the assessing authority has merely added 50 per cent to the turnover and made an assessment on the erroneous conclusion that the assessment made is a best judgment assessment under section 12(1-A) of the Act. In such circumstances, the impugned order dated May 28, 2001 is set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
