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TMI Blog2016 (9) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... d in which the dealer can be called upon to clarify all the doubts. This will ensure that the assessments are completed in a proper manner without any loopholes and the revenue to be collected by the Government is collected in full. As, an opportunity of personal hearing was not granted to the petitioner and the documents produced by the petitioner was stated to have not been produced, the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on 19.08.2016, this Court recorded the submissions of the petitioner that though the trading profit and loss account, balance sheet, reconciliation statement, copy of monthly returns, sales abstract and copy of commission received ledger were all enclosed as documents in the objections filed by the petitioner to the pre-revision notice, the Assessing Officer while completing the assessment stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents were produced by the petitioner. On a perusal of the documents filed in the typed set of papers, it is seen that the petitioner has produced the documents referred above along with the reply. Though the petitioner might not have specifically sought for personal hearing while giving reply to the pre-revision notice for the assessment years 2007-08 to 2013-14, when a separate notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larify all the doubts. This will ensure that the assessments are completed in a proper manner without any loopholes and the revenue to be collected by the Government is collected in full. 9. In the light of the fact that an opportunity of personal hearing was not granted to the petitioner and the documents produced by the petitioner was stated to have not been produced, this Court is of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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