2019 (10) TMI 21

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..... to specifically call upon the petitioner in the event any further information, in particular, was sought. Merely issuing a show cause notice calling for objections would not suffice in this regard. The impugned assessment order is accordingly set aside - the matter is remitted to the file of the Assistant Commissioner (State Tax), Rajendranagar Circle, Hyderabad, for consideration afresh - pe .....

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..... tion of India as the impugned assessment order is bereft of application of mind. Perusal of the order reflects that the Deputy Commissioner (Commercial Taxes), Saroornagar Division, Hyderabad, authorized the Assistant Commercial Tax Officer, Rajendranagar Circle, Hyderabad, to conduct audit of the returns filed by the petitioner and during the course of such audit, the correctness and completeness .....

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..... e transactions of the petitioner during the relevant period were subjected to audit and were found to be genuine, it was not open to the Assistant Commissioner to brush aside the same on the ground that no evidence has been produced and mulct the petitioner with an exorbitant liability. He would assert that the petitioner was not even made aware as to what more evidence was required of it. .....

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