2006 (11) TMI 614

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.... a turnover of Rs. 1,39,56,929. However, the respondent determined the taxable turnover in a sum of Rs. 1,69,15,233 as against the reported turnover in a sum of Rs. 26,04,154 by disallowing the claim of exemption relating to resale turnover in a sum of Rs. 1,39,56,929 on the ground that the details for the purchase of relevant goods and the reason for claiming exemption were not filed. The precise contention of the petitioner is that the statute requires that prior to framing the assessment, a pre-assessment notice has to be issued calling upon the petitioner to file objections, if any, to the proposal. Such procedure has not been followed in this case. In paragraph 3 of the affidavit filed in support of the writ petition, the petitioner s....

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....y person who delivers the notice, etc., of having tendered or given it will be proof for the purpose of this sub-rule. (b) If such dealer or his manager or agent or the legal practitioner appointed to represent him or his authorised representative is not found, by giving or tendering it to any adult member of his family; (c) If the address of such dealer is known to the assessing authority, by sending it to him by registered post; or (d) If none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence; (2)..." The pre-assessment notice dated May 24, 2006 is available at page 63 of the assessment file. At page 64, there is a seal of the petitioner concern refle....