9911796707
TMI Blog2015 (7) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... ective Annexures II of the respective assessment years to the petitioner. It is needless to mention that if the above said particulars are not available with the Assessing Officer, he is directed to make a request to the Enforcement Wing Officials who conducted surprise inspection on 07.11.2013 to provide all the information and after receiving such information, the same shall be furnished to the petitioner. The petitioner, on receipt of such information, thereafter within a period of three weeks, shall file a detailed reply for each of the assessment years and after receipt of such replies from the petitioner, it is for the Assessing Officer to pass detailed orders on merits, by applying his mind independently on all issues uninfluence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Wing Officers for the purpose of VAT Audit under Section 64 of the Act. Subsequently, a statement was prepared by the Enforcement Officer, which was signed, subject to the following endorsement:- I am disagree (ing) the above statement . Learned counsel for the petitioner would further submit that the petitioner filed their explanation to the statement furnishing and clarifying the averments recorded by the Enforcement Officials in respect of the defects pointed out therein. However, the respondent issued notices dated 27.01.2015 for all the assessment years in question, based on the D3 proposal received from the Enforcement Authority and thereupon they proposed to revise the assessment orders. 3.2 According to the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to file a detailed reply for the respective assessment years. 3.3. In support of the contention that the petitioner has sought for specific information with regard to the names and other particulars of the sellers, the learned counsel for the petitioner has brought to the notice of this Court the letter dated 19.03.2015 of the petitioner which was submitted before the Assessing Officer thanking him for granting personal hearing in pursuance of their interim replies to the show cause notices for the assessment years 2007-08 to 2013-14, wherein the petitioner has specifically raised an issue that the respondent has not furnished the details of the records and verification relied upon in the revision notice as requested by the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were not furnished by the Assessing Officer. 3.6 Adding further, the learned counsel for the petitioner would submit that even a reading of the respective impugned orders clearly shows that the respondent has not adverted with regard to the names and other particulars of the sellers on his own. Therefore, there will not be any legal embargo to direct the Assessing Officer to have a re-look into the matters by giving a direction to furnish first the particulars as sought for by the petitioner in their letter dated 19.03.2015 viz., the particulars with regard to the sellers mentioned in the respective notices dated 27.01.2015. 3.7 Concluding his argument, learned counsel for the petitioner would further submit that after furnishing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was inspection conducted by the Enforcement Wing Officials in the premises of the petitioner on 07.11.2013 for the purpose of VAT Audit, under Section 64 of the TNVAT Act, directs the Assistant Commissioner (CT), Peddunaickenpet Assessment Circle to furnish the names of the sellers given in the respective Annexures II of the respective assessment years to the petitioner. It is needless to mention that if the above said particulars are not available with the Assessing Officer, he is directed to make a request to the Enforcement Wing Officials who conducted surprise inspection on 07.11.2013 to provide all the information and after receiving such information, the same shall be furnished to the petitioner. The petitioner, on receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
