2001 (9) TMI 1112

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....), as also section 16(1)(b) of the Tamil Nadu General Sales Tax Act, 1959 empower the "assessing authority" to exercise the powers referred to therein. It is submitted by counsel that the assessing authority, as also the enforcement authority have both claimed jurisdiction to bring to tax the alleged escaped turnover. 2.. The enforcement wing had issued the show cause notice earlier. After proc....

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....that officer being lesser in rank to the original assessing authority. Petitioner's plea that the original assessing authority should not deal with the question of escaped turnover was uniformly rejected by the authorities as also by the Tribunal. 4.. So far as the assessee is concerned, it makes no differences as to the nature of the explanation it is required to offer pursuant to the notice i....

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....the assessing authority referred to in section 16(1)(a) of the Act, the notice was perfectly valid and within the jurisdiction of the authority. The Tribunal was right in declining to interfere though the reasons given by it for not interfering are not reasons which we can approve of. 6.. Counsel submitted that some reasonable time may be granted to the assessee to file its objections to the no....