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TMI Blog2020 (3) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to reiterate their contentions with supporting evidences and to enable the assessing authority to pass a speaking order considering all the aspects. A reading of Ext.P9 would show that the Fast Track Assessment Team, after narrating the factual sequences, only recorded the contentions of the assessee - The manner in which the Fast Track Assessment Team has passed Ext.P9 order is not justifiable. The remand as per Ext.P2 order by the Tribunal was for the sole requirement to consider and meet the objections raised by the petitioner. While the fact being so, the 3rd respondent-Fast Track Assessment Team could not have passed an order in the nature of Ext.P9, without answering the contentions raised by the petitioner. In such circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l position with opportunity of hearing to the petitioner to raise contentions with supporting evidence. 3. The petitioner states that pursuant to the order of the Tribunal, the 4th respondent-Sales Tax Officer, issued a notice dated 02.11.2010 directing the petitioner to produce the books of accounts, registers, etc. The petitioner produced all the relevant records and made written submissions dated 23.12.2010. A proposal notice dated 15.03.2011 was issued to the petitioner requiring the petitioner to file objections. The petitioner filed a reply on 06.04.2011 wherein the written submissions dated 23.12.2010 were referred to. 4. The petitioner further states that the petitioner was thereafter served with a notice dated 30.05.2014 pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected in Ext.P9 order. A reading of Ext.P9 would make it evidently clear that all the contentions raised by the petitioner were duly taken note of by the Fast Track Assessment Team. Therefore, Ext.P9 is not liable to be interfered with for non-application of mind, contended the learned Senior Government Pleader. 7. As regards the contentions of the petitioner on the period of limitation, the learned Senior Government Pleader submitted that the issue is found in favour of the Revenue and against the assessee in the judgment in Parisons Foods (P) Ltd., Kozhikode v. State of Kerala and another [2017 (3) KLT 1] . For this reason also, no interference is called for by this Court, in Ext.P9 proceedings impugned by the petitioner. 8. I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on the factual position as per the records. The assessee may be given an opportunity to raise their contentions with supporting evidences, if any, in this matter before the assessing authority. The Tribunal therefore remanded the matter solely for the purpose of giving the assessee and the Revenue an opportunity to reiterate their contentions with supporting evidences and to enable the assessing authority to pass a speaking order considering all the aspects. 10. However, a reading of Ext.P9 would show that the Fast Track Assessment Team, after narrating the factual sequences, only recorded the contentions of the assessee. After so recording the contentions, without adverting to such contentions and without making any findings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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