9911796707
TMI Blog2021 (5) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... of Inspection Report conducted by the Enforcement officials. Therefore, it can be really inferred that assessment order, dated 28.03.2018 came to be passed without furnishing the documents sought for by the petitioner, particularly, the Inspection Report of the Enforcement Wing Officials. The petitioner has also filed bank statements with his objections in respect of the assessment year 2015-2016. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent issued notice, dated 02.03.2017 for revision of assessment under Section of 27 of the TNVAT Act. Even though the petitioner filed detailed objection with regard to the entire proposal, the Assessment Authority has proceeded on the basis of the report of the Enforcement Wing Officials. The petitioner sought for Inspection Report for the purpose of filing of further objection in his reply to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is liable to set aside. 4.Accordingly, the impugned order dated 28.03.2018 passed in TIN No.33633441305/2015-16 is set aside and the matter is remitted back to the Assessing Authority concerned for consideration afresh. The respondent is directed to issue a fresh notice and decide the matter afresh within a period of four weeks after affording ample opportunity to the petitioner to file obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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