9911796707
TMI Blog2021 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... tice was issued in the month of August 2016 itself. In this case, the petitioner has been filing their returns on self assessment basis under Section 22 of the Act. The dealer will be deemed to have been assessed on 31st day of October. The case on hand pertains to the assessment year 2015-16 - the petitioner is deemed to have been assessed on 31.10.2016. This writ petition was filed on 27.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. The petitioner has been dealing in two wheelers. The first respondent issued notice dated 08.08.2016 proposing to take action under Section 22(4) and (5) of TNVAT Act. The first respondent had taken the stand that the returns filed by the petitioner are incomplete and incorrect. Therefore, it was proposed to assess the petitioner on best Judgment assessment basis. The petitioner submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TNVAT Act. To do so, action could have been initiated only after 31.10.2016. But then, show cause notice was issued in the month of August 2016 itself. In this case, the petitioner has been filing their returns on self assessment basis under Section 22 of the Act. The dealer will be deemed to have been assessed on 31st day of October. The case on hand pertains to the assessment year 2015-16. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I make it clear that this writ petition was filed on 27.12.2016. It has been disposed of today ie., 02.03.2021. The period from 27.12.2016 to 02.03.2021 will be excluded for the purpose of computing the limitation. The attachment of the petitioner's account lying with the second respondent bank was pursuant to the order passed by the first respondent. Since the order passed by the first resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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