9911796707
TMI Blog2015 (12) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under section 84 of the Act was not considered. - Impugned order is set aside - Decided in favour of assessee. - W. P. No. 32019 of 2015, M. P. Nos. 1 & 2 of 2015 - - - Dated:- 8-10-2015 - R Mahadevan, J. For the Appellant : Mr K V Subramanian, Sr Counsel for M/s K V Subramanian Associates For the Respondent : Mr V Haribabu, AGP(T) ORDER Heard the learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the main writ petition itself is taken up for disposal. 2. The writ petition has been filed challenging the pre-assessment notice dated 14.01.2015 and assessment order dated 09.04.2015 on the file of the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l return for the year 2013-14 was submitted belatedly. It is the further submission of the petitioner that on 14.01.2015, the respondent issued pre-assessment notice indicating non availability of documents and rejected the annual return under the best of judgment and assessed tax due by also imposing penalty. On 24.03.2015, the petitioner company submitted its reply along with L T work order, CST Purchase details and VAT purchase details. However, on 09.04.2015, the respondent, confirming the proposal without considering the records produced and without affording an opportunity. Aggrieved over the same the petitioner is before this Court. 4. The learned Senior counsel for the petitioner would submit that without understanding the transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner company having not furnished the sales details and purchase code etc. under the best of judgment, the impugned order came to be passed. 7. This Court considered the submissions made by the learned counsel on either side and perused the materials available on record. 8. Due to the non-availability of required documents during the relevant period of time, the petitioner was not able to produce those documents to the respondent. Hence, in the absence of the relevant materials, so as to pass an order of assessment on works contract, the impugned order came to be passed. Since there is no error apparent on the face of the record, the petition under section 84 of the Act was not considered. 9. In view of the submission made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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