2013 (11) TMI 461

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....ent revenue recovery proceedings. Petitioner herein prays for the issue of a writ of certiorari or any other appropriate writ or order quashing Exts.P3, P5, P8, P9 and P10 and for a direction to the respondents not to proceed with the recovery action in pursuance of Exts.P3, P5, P8, P9 and P10 and for other consequential reliefs. 2. The specific case of the petitioner is that he is a pandal con....

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....ion of the said order reads as follows: "the assessing authority did find fault with the assessee for non production of documets evidencing that he did not conduct any business in textiles and readymade garments at the business premises where inspection was conducted by the Intelligence Officer. He had also relied on the signature of Shanu Abbas available on the SIR. It is significant to note t....

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....y order, the assessing authority was pleased to pass an order of assessment by way of estimating the taxable turnover of the appellant on the basis of the details collected by the Intelligence Officer at the time of inspection. The course adopted by the assessing authority is totally against the ratio set up in Yeses International's case. So, we are inclined to set aside the impugned order of asse....

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....cy should be shown to the petitioner. 6. Considering the entire facts and circumstances of the case, I do not want to take a different view than what has been arrived by the Appellate Tribunal in Ext.P12 order. Accordingly, without expressing any opinion on the merits of the case, I set aside Ext.P3 and in the light of Ext.P12 order passed by the appellate authority, I remit the matter to the a....