2014 (9) TMI 903

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..... etitioner in the course of his surprise inspection. Nothing turns out of this inspection report unless and until any proceeding is initiated under the Act. In other words, the impugned communication does not provide a cause of action for the petitioner to come up before this Court, though it may provide a cause of action for the Assessing Authority. - Decided in favour of assessee. - Writ Petitio .....

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..... the petitioner. After completion of the inspection, the Inspecting Officer prepared a note running about 55 pages. Recording the defects so noted by the Inspecting Officer, an intimation was sent to the petitioner. Challenging the said intimation, the petitioner is before this Court. 4. What is challenged in this writ petition is only an intimation recording the alleged defects that the Inspec .....

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