9911796707
TMI Blog2009 (11) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... ss or otherwise the assessing authority has recorded a finding that assessment has been completed by fraud, misrepresentation or collusion - the writ petitions are dismissed. - Writ Petition Nos. 3707,4117 of 2003 - - - Dated:- 19-11-2009 - KUMAR N. AND RAVI MALIMATH, JJ. ORDER:- The order of the court was made by K. RAVIRAJA PANDIAN These writ petitions have been filed challengi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 2,61,129 under section 9(2A) of the Central Sales Tax Act, 1956 read with section 16(2) of the Tamil Nadu General Sales Tax Act, 1959. (ii) On appeal, the Appellate Assistant Commissioner by order dated November 30, 1999 dismissed the appeal. (iii) The second appeal filed by the assessee was allowed on November 12, 2001. The tax levied was set aside and consequently penalty was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with reference to documents and found that the particulars contained in form F declaration are found to be incorrect and untrue for the reason that the assessee received exactly the same value as per the pro forma invoice from the agent and nothing more and nothing less. In order to have clarity, we are of the view that it is better to extract that portion of the order of the Deputy Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court that once form F has been accepted and an assessment has been made on the basis of form F declaration filed by the assessee, revision of assessment cannot be made unless or otherwise the assessing authority has recorded a finding that assessment has been completed by fraud, misrepresentation or collusion. Useful reference can be had to the judgment of the Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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