9911796707
TMI Blog2020 (10) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... lled for to ascertain the veracity or otherwise of the above submission. Compilation dated 08.09.2020 contains a copy of a statement recorded at the time of inspection dated 20.10.2014 as document No.1. This reveals that the petitioner as well as his father, J.Tezoram, were in the premises during the visit. Pre-assessment notice dated 11.06.2015 appears to have been received on the same day by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Circle annexing photographs of the functioning entity has been received and placed on record evidencing that the assessee/petitioner entity is carrying on the same business as before from the same address and location. There are no justification whatsoever to entertain this writ petition as the delay between 2015 and today stands unexplained. In fact, the explanation of the petitioner in rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r challenge in the present writ petition. 2. The impugned order is passed in the case of Rajaram Lamp House. According to the petitioner, this entity has been wound up in 2015 itself and he had thereafter shifted to Rajasthan. Thus the present demand would not survive. 3. A counter has been filed by the revenue wherein reference is made to the visit of the Enforcement Officials to the premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has not been served is thus vehemently denied by the revenue. 4. The records were called for to ascertain the veracity or otherwise of the above submission. Compilation dated 08.09.2020 contains a copy of a statement recorded at the time of inspection dated 20.10.2014 as document No.1. This reveals that the petitioner as well as his father, J.Tezoram, were in the premises during the visit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. An e-mail dated 07.10.2020 from the Assistant Commissioner (ST), N.S.C. Bose Road, Assessment Circle annexing photographs of the functioning entity has been received and placed on record evidencing that the assessee/petitioner entity is carrying on the same business as before from the same address and location. 6. In the light of the narration as aforesaid, I seen no justification whatsoeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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