9911796707
TMI Blog2019 (12) TMI 1682X X X X Extracts X X X X X X X X Extracts X X X X ..... r the plea raised by the petitioner in regard to method of accounting is bonafide or otherwise. Thus, there is some merit in the argument that the issue as to whether the method of accounting followed was bonafide or otherwise, should be considered specifically as a preliminary issue particularly, in the light of statement dated 17.07.2009. The impugned order is set aside - the petitioner is directed to appear before the Assessing Authority on Friday the 20 th December, 2019 at 10.30 a.m. without expecting any further notice in that regard - the writ petition disposed off. - THE HONOURABLE Dr. JUSTICE ANITA SUMANTH For Petitioner : Mr.RL.Ramani, Senior Counsel for Mr.B.Raveendran For Respondent : Mr.Hariharan Additional Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner remit 15% of the disputed taxes, the impugned orders of assessment should be taken to be show cause notices to which the petitioner would submit objections. The relevant portions of the aforesaid order are extracted below: '4.The petitioner along with their reply to the show cause notice have appended these statements, which were recorded by the Enforcement Wing and requested the respondent to sort out the matter at the earliest. However, the respondent while completing the assessment did not mention anything about the statements and as to whether the plea raised by the petitioner was a bona fide plea. It is submitted by the learned counsel for the petitioner that on and after 01.04.2013 they have discontinued the said patta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.11.2019 issued by the officer, calling upon the petitioner to appear with objections and documentary evidences and also avail an opportunity of personal hearing. 4.According to the assessee, the method of accounting followed consistently by it from 17.07.2009, was in consonance with the opinion and direction of the officials of the Department, and this has been accepted by the petitioner. There is thus no justification for any deviation from the same. 5.The learned single Judge in the order extracted above, has, in my considered view, directed an assessment to be completed, de novo, including specifically the issue of whether the plea raised by the petitioner in regard to method of accounting is bonafide or otherwise. Thus, there is some ..... X X X X Extracts X X X X X X X X Extracts X X X X
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