2016 (12) TMI 1022

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..... e produced, then the dealer can be directed to appear in person and produce the documents and this will avoid unnecessary litigation and also will ensure prompt collection of correct rate and quantum of tax - the petitioner is directed to file objections under Section 84 of the Tamil Nadu Value Added Tax for rectification of the assessment in which the petitioner is entitled to raise all contentio .....

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..... 013-14, 2014-15 and 2015-16. 3. Learned counsel for the petitioner contended that the first respondent has failed to appreciate the fact that when the original assessment is a deemed assessment where the returns filed and taxes paid are accepted without calling for production of the books of accounts, it is incumbent on the part of the assessing authority to call production of the books of acco .....

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..... d by the Inspecting Officers themselves and obtained the signature of the petitioner. 4. Learned counsel for the petitioner further contended that the first respondent ought to have seen that the statement recorded at the time of inspection has no sanctity and cannot be relied upon to reject the objections filed by the petitioner in response to the pre-revision notices. In any event it is well .....

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..... t orders seeking time to get instruction, orders have been passed on the same day by the respondents without affording any opportunity to the petitioner to produce the documents and not considering the documents and the stand taken by the petitioner in the objections. Therefore, he would contend that the Assessing Officer has not taken note of the relevant aspects of the matter and did not given o .....

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..... n which the petitioner is entitled to raise all contentions and produce the documents and that application will be filed within a period of one week from the date of receipt of a copy of this order. On receipt of the same, the respondents shall consider the same and pass orders within a period of two weeks after the date on which personal hearing is conducted. 7. In the light of the above direc .....

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