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TMI Blog2019 (12) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner - prescribed authority ought not to have levied tax on the petitioner concluding ex parte assessment for not producing the books of accounts - HELD THAT:- It is clear that the EFS Data collected from the prescribed authority discloses the turnover of the petitioner. The petitioner is banking upon the intelligence report to take shelter on the alleged misuse of the password by his tax cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ADV. RESPONDENTS: SRI T.K.VEDAMURTHY, AGA. ORDER Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has assailed the re-assessment orders and the consequential demand notices issued by the respondent No.1 relating to the tax periods 2013-14. 3. The petitioner, a registered de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lligence team of the Department during the inspection conducted on 14.06.2013 and the intelligence report dated 27.12.2013 depicts the same. Indeed, a complaint was lodged by the competent authority before the jurisdictional police and FIR has been drawn. The petitioner has also filed PCR No.1563/2019 before the competent Court against thesaid tax consultant and the same is pending consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the tax consultant. The turnover of the petitioner available on EFS data, cannot be ignored. In view of the inter se dispute between the assessee and the tax consultant or merely on the complaint made by the department against the tax consultant, the Revenue should not suffer. Hence, the assessments concluded by the prescribed authority respondent No.2 subjecting the petitioner to tax liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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