9911796707
TMI Blog2015 (3) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 relating to the assessment years 2007-2008 to 2013-2014, which are almost verbatim. In the assessment of the escaped turnover, the documentary evidence submitted by the petitioner has escaped the attention of the officer. Hence, I find force in the contention of the learned Senior Counsel for the petitioner that the impugned orders are passed without giving an opportunity to the petitioner. - Matter remanded back - Decided in favour of assessee. - W.P.Nos.2769 to 2775 of 2015 And M.P.Nos.1 of 2015 W.P.No.2769/15 - - - Dated:- 5-2-2015 - The Honourable Mr.Justice S.Vaidyanathan JJ. For the Appellant : Mr.C.Natarajan, Senior Counsel for Mr.Joseph Prabakar For the Respondent : Mr.V.Haribabu, GA(T) ORDER The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the way bills but also other similar turnovers had escaped assessment and proceed to estimate what that quantum of turnover was; (ii) That section 14(1) does not however vest jurisdiction in the Commercial Tax Officer to arbitrarily determine the turnover when he finds that the return is incorrect or incomplete. He must make a genuine effort to estimate to the best of his judgment what the actual turnover of the assessee might have been. The section requires him to make an enquiry which necessarily postulates that he must take all the relevant factors into consideration in determining the turnover. At such an enquiry, the assessee must be given a reasonable opportunity to satisfy the Commercial Tax Officer that though the way bills fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity to the petitioner. 7.Since the petitioner is entitled to get an opportunity of being heard in terms of Section 27 of the 2006 Act and taking note of the decision of the Andhra Pradesh High Court cited supra, the impugned orders dated 28.11.2014 are set aside and the respondent is directed to pass orders on merits and in accordance with law, after providing a reasonable opportunity of personal hearing to the petitioner, which includes a detailed enquiry to be made before passing an order. 8. Since there are 7 assessment years, it is open to the authority to fix different dates for personal hearing of the petitioner and direct the petitioner to appear on such dates and submit his objections and also explain through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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