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TMI Blog2020 (6) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has alleged connivance between the officers of the Commercial Tax Department and the third person who had allegedly accessed the login ID of the petitioner, the issue would be best left to the respondents to cause a proper and through investigation into the allegation with the help of the economic offences and cybercrime Wing of the state to find out whether indeed there was a misuse of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 - - - Dated:- 27-2-2020 - Mr. Justice C. Saravanan For the Petitioner : Mr.T.Pramodkumar Chopda For the Respondent : Mr.A.N.R.Jayaprathap Government Advocate (T) COMMON ORDER It is a case of the petitioner that petitioner's login ID with the Commercial Tax Department was misused by an unknown person by accessing to the same to reflect sales transactions by filing return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner also made few purchased and sales transactions during the month of May, 2014. 4.However, the petitioner was unable to login and was apparently informed that the petitioner had logged into an invalid login. It is therefore submitted that the petitioner was unable to file the monthly return for April, 2014 and May, 2014. 5.Under these circumstances, based on the advice of the assessing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2014 to February 2015 by an unknown person and that the petitioner could download the returns but could not download the returns for the month of August, 2014 to October, 2014. This was brought to the notice of the respondent. 8.Though the petitioner has alleged connivance between the officers of the Commercial Tax Department and the third person who had allegedly accessed the login ID of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise shall be completed within a period of 12 months from date of receipt of this order. During the pendency of the aforesaid investigation, the impugned pre-assessment notice shall be kept in abeyance. 12.It is open for the petitioner also to approach the cybercrime wing attached to the Commissioner of Police to cause an investigation into the complaint given by the petitioner with the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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