2021 (7) TMI 600

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..... Heard Mr.P.V.Sudakar, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying i .....

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..... hich provides for a notice to be issued by the Assessing Authority in the case of mismatch of particulars at the end of the assessee, vis-a-vis, particulars/details furnished in the returns of the selling/purchasing dealer. 6. In this case, the provisions of Section 42 are not relevant, insofar as the impugned order itself records that the assessee has, on receipt of intimation of the wrongful cl .....

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