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TMI Blog2017 (4) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ion allowed by way of remand. - W.P.Nos.5963 and 5964 of 2017, W.M.P.Nos.6387 and 6388 of 2017 - - - Dated:- 24-3-2017 - K. Ravichandrabaabu, J. For the Petitioner : Mr. N. Prasad For the Respondents : Mr. S. Kanmani Annamalai ORDER Both these writ petitions are filed by one and the same petitioner challenging the order of assessment in respect of Assessment Years 2014-15 and 2015-16. 2. The main grievance of the petitioner is that the impugned assessment orders were passed in violation of the principles of natural justice, as the materials relied on by the Assessing Authority were not furnished to the petitioner despite a request was made to that effect. 3. The petitioner is a Private Limited Company and an ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verification details and the basis for the same. The respondent did not furnish such details. On the other hand, he passed the impugned order of assessment on 06.02.2017 and served the same on the petitioner on 06.02.2017. However, before such service of the impugned order, the petitioner, in fact, appeared on 07.02.2017 and handed over the letter dated 21.12.2016, indicating that the value of import arrived as per the revision notice dated 07.01.2016 is factually not correct going by the value of imports as per books of accounts. 4. The respondent filed a counter affidavit by reiterating the contentions raised in the show cause notice and the order of assessment. According to the respondent, the petitioner was given sufficient opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns filed by the petitioner and the import data collected by the respondent. Thus, according to the respondent, there is a purchase suppression. 9. Needless to say that when the respondent relied on certain materials collected from import data for passing the assessment, he has to furnish the same to the assessee so that the assessee can file a suitable objection/ reply to the allegations made in the show cause notice. In my considered view, even without asking for such details, it is the duty of the Assessing Authority to furnish the same to the assessee in order to show and establish that the principles of natural justice is followed in its strict sense. 10. Certainly, mere hearing of the petitioner is not enough to show the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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