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TMI Blog2021 (11) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... e required to explain to the Assessing Officer by comparing the slips along with the ledger. This according to them is a very cumbersome process, more particularly, when the assessment is for six years. When the writ petitions were entertained, it appears that the respondent was directed by the Court not to initiate any coercive action, not in written orders, but by making certain oral observations. Thus, the assessments have been kept pending since October, 2020. The writ petitions have now been dismissed by the impugned order. If the appellant has not made out a case for interference in a writ petition, it would be appropriate to leave it open to the appellant to avail the alternate remedy under the Act rather than foreclosing the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant on 08.10.2015. The allegations against the appellant is suppression of turnover. The appellant was issued notice dated 07.12.2016, and stating that no reply or objections were filed till 30.12.2016, the proposal was confirmed and the reassessment was completed. This was put to challenge in W.P.Nos.3951 to 3956 of 2017. The Court found that there has been violation of principles of natural justice, inasmuch as show cause notice was not received on time and accordingly, the writ petitions were disposed of by order dated 17.02.2017, by issuing the following directions : 8. Accordingly, the writ petitions are disposed of by directing the petitioner to treat the impugned orders as show cause notices and if the petitioner seeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.12.2019, the appellant had submitted a representation stating that, though they sought 30 days, they have been granted only 15 days' time and it is not sufficient to file objections, as the assessment relates to six years and the recovery slips are voluminous and verification of the slips with the Books of Accounts is a cumbersome process and therefore, they requested time till 2nd week of January, 2020. This representation was given in the office of the respondent and received in the office on 17.12.2019, as per the endorsement in the Letter Delivery Book. 6.Thereafter, personal hearing notice, dated 14.01.2020, was issued, informing the appellant that copies of D7 records were given to the appellant on 20.11.2019 and the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iery cloth. (hose-iery meaning hose like). Therefore, if a bag of 40s yarn containing 50 kg is knitted into cloth, then the final output will be 50kgs of 40s knitted hosiery cloth. There is no variation in the quantity after the knitting process is over. As such, in order to identity the cloth purchased from other suppliers, in the inward registers, the quantity is mentioned in terms of number of bags and in terms of kgs. In consequence, the Enforcement wing Officers, mistook the units as referring to purchase of yarn and verified in our Balance Sheet the purchase of yarn and found that only very few purchases were available and proceed to propose assessment. This proposal of assessment treating the purchase of cloth as purchase o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on more than three occasions. But their contention is that the reconciliation would take certain time and they are required to explain to the Assessing Officer by comparing the slips along with the ledger. This according to them is a very cumbersome process, more particularly, when the assessment is for six years. When the writ petitions were entertained, it appears that the respondent was directed by the Court not to initiate any coercive action, not in written orders, but by making certain oral observations. Thus, the assessments have been kept pending since October, 2020. The writ petitions have now been dismissed by the impugned order. We also find that no liberty had been granted to the petitioner to file an appeal. 8.In our vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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