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TMI Blog2020 (6) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... city consumption cannot be adopted as the sole basis for rejecting the accounts of the assessee and for making an estimate of the taxable turnover of the assessee. The matter is remanded back to the respondent for fresh consideration. Though it is stated that the petitioner already filed a detailed objections on 23.01.2013, it is open to them to file their objections afresh, along with the required documents viz., books of accounts maintained by them, etc., within a period of two weeks from the date of receipt of a copy of this order - Appeal allowed by way of remand. - Writ Petition No.25934 of 2014 & M.P.No.1 of 2014 - - - Dated:- 5-6-2020 - HON'BLE MR. JUSTICE R.MAHADEVAN For Petitioner : Mr. P.Rajkumar For Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 31.12.2012, calling upon the petitioner to file their objections. Accordingly, the petitioner filed their objections in detail, on 23.01.2013. Without considering the same and without providing due opportunity to the petitioner for production of relevant documents i.e., books of accounts etc., the respondent passed the revised order on 09.05.2014 for the assessment year in question, estimating the total and taxable turnover of ₹ 1,18,04,031/- and levying tax along with penalty. Aggrieved over the same, the petitioner has approached this Court with the present writ petition. 3. Upon notice, the respondent filed a detailed counter affidavit, inter alia stating that pursuant to the direction of this Court in WP.No.21753/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 and without providing reasonable opportunity to the petitioner to produce the books of accounts for the assessment year in question, has passed the revised assessment order, which is arbitrary, illegal and in violation of the principles of natural justice and hence, the same is liable to be set aside. 5. Reiterating the averments made in the counter affidavit filed by the respondent, the learned Additional Government Pleader (Taxes) submitted that though the petitioner was granted opportunity to produce the books of accounts for the assessment year in question, they have not turned up and hence, the respondent has no other alternative except to pass the impugned order to best of judgment, based on the proposal of the Enforcement Win ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or genuineness of the entries in the account books before proceeding to make the best judgment assessment, taking the electricity consumption as the basis for making an estimate. ii) Actual test check should be done in the assessee's own factory. iii) The assessing authority should gather comparable data from other similar oil mills. iv) In the absence of actual test check, adopting a particular rate of consumption for estimation would be an arbitrary basis and therefore a best judgment assessment based on such arbitrary figure cannot legally be upheld. 10. Such being the legal position, irrespective of the submissions made by the learned counsel on either side, this Court, having regard to the aforesaid admitted fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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