9911796707
TMI Blog2024 (6) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... 's reply - HELD THAT:- The assessing officer rejected the petitioner's reply on the ground that such reply was descriptive and on the ground that no re-conciliation statements were uploaded. In the face of the reply to the notice in Form ASMT-10, this conclusion is unsustainable. It should be noticed, however, that the petitioner has also failed to submit all relevant invoices pertaining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner replied on 08.08.2023 by annexing documents. The Chartered Accountant of the petitioner stated on behalf of the petitioner that the expenses in respect of which TDS was deducted, as per Form 26AS, do not form part of the revenue. A reconciliation statement appears to have been annexed thereto along with sample invoices. Thereafter, a show cause notice was issued on 31.08.2023 and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant in Form GST ASMT-11 refers categorically to a re-conciliation statement being attached along with sample invoices for review. It is unclear as to whether the petitioner submitted the audited balance sheet, trial balance and annual report. In the operative portion of the impugned order, the assessing officer recorded as under: Defect pointed out in this office show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements were uploaded. In the face of the reply to the notice in Form ASMT-10, this conclusion is unsustainable. It should be noticed, however, that the petitioner has also failed to submit all relevant invoices pertaining to alleged expenses as to justify the non-inclusion of such expenses in the taxable turnover. Nonetheless, the order calls for interference since the explanation of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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