9911796707
TMI Blog2019 (8) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer, as he did not call for the necessary proceedings and papers from the Assistant Commissioner of Sales Tax, Investigation Branch, Bhayander, who was in possession of the papers relating for the Assessment Year 2014-15 - It was impossible for the Petitioner to establish its claim for branch transfer as also the exhibition activity as the documents relevant, according to the Petitioner, in support of its two claims, were amongst the documents which were in possession of the Assistant Commissioner of Sales Tax, Investigation Branch, Bhayander. This non-giving of documents certainly handicapped the Petitioner in the assessment proceedings - This certainly amounts to a breach of principles of natural justice. There is a flaw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice inasmuch as no sufficient opportunity to present their case was given to the Petitioner. In particular, it is pointed out that the Petitioner had received a notice for personal hearing from the Assessing Officer for the hearing scheduled on 11 March 2019. On that date, i.e. 11 March 2019, the Petitioner s representative attended the office of the Assessing Officer and filed a letter seeking an adjournment of eight days and the Respondents were requested to make available to the Petitioner its own documents relevant for the assessment relating to Financial Year 2014-2015, which were with the Assistant Commissioner of Sales Tax, Investigation Branch, Bhayander (Evidence in the form of receipt was also enclosed to the Petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im for branch transfer and exhibition activity were in the possession of the department with effect from 18 April 2017. In spite of the Petitioner s seeking copies of the same, the same were not granted by the Assessing Officer, as he did not call for the necessary proceedings and papers from the Assistant Commissioner of Sales Tax, Investigation Branch, Bhayander, who was in possession of the papers relating for the Assessment Year 2014-15. In these circumstances, it was impossible for the Petitioner to establish its claim for branch transfer as also the exhibition activity as the documents relevant, according to the Petitioner, in support of its aforesaid two claims, were amongst the documents which were in possession of the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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