9911796707
TMI Blog2021 (4) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition was filed by the appellant challenging the assessment order mainly on the ground that it is in violation of principles of natural justice in as much as the Assessing Officer did not look into the accounts, which were produced by the appellant. 3. The appellant is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The assessment for the year 2011-12 was taken up for scrutiny under Section 22(3) of the Act and a show cause notice dated 08.12.2014 was issued alleging that there has been sale of cement bags lesser than the purchase price. The Assessing Officer alleged that only with a view to show profit account, they have sold the cement bags in lesser price. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the sale bills, wherein the sale price was found to be less than the purchase price. After making such an observation, the Assessing Officer further stated that, probably, if the bills are examined, except the 7 purchase and sale bills, all other bills would reveal that the sale price quoted by the appellant was lesser than the purchase price. 6. The question would be whether such a presumption could have been drawn by the Assessing Officer. 7. Thus, the Assessing Officer, as proposed in the show cause notice, concluded that the amount of discount received certainly form part of the sale consideration and completed the assessment vide order dated 19.01.2015. 8. At the time when the writ petition was entertained, an order of interim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Had it be a case of best judgment assessment, the situation would have been different, which is not so in the case on hand. 11. Therefore, in our considered view, the matter has to be sent back to the Assessing Officer to redo the assessment after affording an opportunity to the appellant/dealer. 12. In the result, the writ appeal is allowed and the matter is remanded to the respondent-Assessing Officer for a fresh consideration. The appellant/dealer is directed to treat the assessment order dated 19.01.2015 as a show cause notice and submit their objections along with a copy of the earlier objections dated 06.01.2015 and copies of all records available with them and submit the same to the respondent within a period of 2 weeks from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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