9911796707
TMI Blog2017 (2) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.K.Venkatesh ORDER 1. Issue notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondent. 1.1. With the consent of counsels for parties, the writ petition is taken up for hearing and final disposal. 2. To be noted, this is a second round of litigation for the petitioner. The impugned order of assessment, which has been assailed in the instant writ petition, and is dated 26.10.2016, pertains to the Assessment Year 2010-2011. 3. The brief facts, which are required to be noticed for disposal of the writ petition, are as follows : 3.1. Evidently, the petitioner's business premises was inspected by the Enforcement Wing of the Department on three (3) different dates, i.e., 10.05.2011, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the explanation advanced on behalf of the petitioner. 4.3. Resultantly, the respondent on 09.03.2015, issued a notice to the petitioner calling for its explanation. The petitioner, accordingly, filed its detailed objections vide letter dated 06.04.2015. The relevant documents, in support of its objections, were also, apparently, filed by the petitioner. 4.4. The respondent, however, once again was not persuaded by the explanation given by the petitioner, and therefore, passed an order dated 30.06.2015. 4.5. The petitioner, being aggrieved, by the order dated 30.06.2015, preferred an appeal before the appellate authority, i.e., Deputy Commissioner (CT), Chennai (South). 4.6. The appeal was partly allowed and the matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ock variation was given. 7.1. Mr.Venkatesh, could not, but submit, that such enhancement in the stock variation values was not tenable, without notice of enhancement to the petitioner. 8. Accordingly, the impugned order is set aside to the extent that it enhances the stock variation values. 8.1. The respondent is directed to re-hear the petitioner on this aspect of the matter, but before he does that, he would furnish the material/information available with him, which forms the basis for the enhancement. 8.2. If, such material is supplied, the respondent will give due opportunity to the petitioner to file its objections. Furthermore, personal hearing in the matter will also be afforded, before passing a fresh order in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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