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2018 (9) TMI 1188

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..... dated 17.10.2017, the Assessing Officer addressed to the third respondent on 10.11.2017 presumably requesting him to furnish certain details regarding stock variation pertaining to the petitioner. However, the petitioner was not informed about the said communication dated 10.11.2017 and in response to the same, the third respondent, by letter dated 06.12.2017, furnished 42 pages of stock details, .....

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..... 2018 - - - Dated:- 19-1-2018 - MR T. S. SIVAGNANAM, J. For The Petitioner : Mr. C. Bakthasiromani For The Respondents : Mr. M. Hariharan, AGP ORDER Mr.M.Hariharan , learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, which is a registered dealer on the f .....

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..... he same, the third respondent, by letter dated 06.12.2017, furnished 42 pages of stock details, which were stated to be furnished by the petitioner at the time of inspection. However, without affording another opportunity to the petitioner, the first respondent completed the assessment largely based upon the details, which he secured from the third respondent after the petitioner filed their objec .....

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..... , is incorrect and will not stand to scrutiny of law. This is sufficient to set aside the impugned order. 7. For the above reason, the writ petition is allowed, the impugned order is set aside and the matter is remanded to the first respondent for a fresh consideration. The first respondent shall furnish copies of documents, which he received from the third respondent, grant 15 days' time t .....

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