9911796707
TMI Blog2023 (6) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The facts preceding the filing of the writ petition are as follows:- 3. The petitioner is running a jewelry business as a partnership firm. They are assessees on the file of the respondent and had also registered themselves as a dealer under the Tamil Nadu Goods and Services Act, 2017 and Central Goods and Service Act, 2017. It is their case that for the assessment year 2017-2018, they had filed their return of income and the assessment was completed as per Section 143(3) of the Act on 30.12.2019, wherein a total income of Rs.48,979/- was declared. 4. It appears that on 10.11.2020, a search was conducted under Section 132 of the Income Tax Act at the premises of M/S.Mohanlal Jewelers (P) Ltd, Shri Suresh Kumar Khatri and others at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nying the fact that 'PANDU MD' related to the petitioner. The petitioner would submit that solely relying upon the self serving statement made by a third party, proceedings have been initiated upon them. Further, the proceedings have been initiated without affording an opportunity to the petitioner to rebut the presumption and also they had not been given the copies of the documents, based upon which the proceedings have been initiated and orders were passed thereon. Therefore, since the order has been passed by flouting the principles of natural justice, the petitioner is before this Court. 6. Mr.A.Thiagarajan, learned Senior Counsel assisted by Mr.S.Karunakar, learned counsel appearing on behalf of the petitioner would submit tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (M/S. Godrej Sara Lee Limited Vs. The Excise and Taxation Officer cum Assessing Authority and others) dated 01.02.2023. vii) In W.A.Nos.2222, 2226, 2229 and 2242 of 2021 (M/s.All India Metal and Alloys, represented by its Proprietor, No.17, Singanna Naicken Street, First Floor, Chennai 600 001 Vs. The Assistant Commissioner, Harbour IV Assessment Circle, Chennai) dated 08.09.2021." 8. Per contra, Mr.N.Dilipkumar, learned Senior Standing Counsel appearing on behalf of the respondent would submit that a mere perusal of the impugned order would clearly show the opportunities that have been extended to the petitioner to submit their objections and further the document, based upon which the impugned order has been passed, was a software, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order quashed. 11. Heard the learned counsels appearing on either side. 12. As rightly pointed out by the learned Senior Standing Counsel for the respondent, a mere perusal of the impugned assessment order would clearly show that the authority below has taken into consideration the defenses raised by the petitioner herein and on a comparison of the ledger of the petitioner with the ledger maintained by M/S.Mohanlal Jewelers (P) Ltd, the nexus between the two has been set out in the tabulated statement in paragraph No.8.1 of the impugned order. The impugned order also goes on to state that some of the entries in the 'J PACK' does not find place in the ledger of the petitioner. The respondent has considered each of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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