2010 (1) TMI 1131

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....ing on business in the purchase and sale of copra as well as he manufactures coconut oil and oil-cake. The petitioner filed returns for the assessment year 1984-85 under the Tamil Nadu General Sales Tax Act, 1959, and disclosed a total and taxable turnover of Rs. 2,66,164. During verification of the records by the enforcement officers, the partner of the firm gave a statement that he did not effec....

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....ppeal preferred by the petitioner to the Tribunal was also rejected on September 21, 1998. Hence, the petitioner filed the tax case revision before the Tamil Nadu Taxation Special Tribunal in the year 2002 and thereafter it was transferred to the file of this court in the year 2006. The learned counsel appearing for the petitioner would submit that it is the case of the Department itself right ....

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....in our considered opinion, the petitioner cannot be permitted to raise that ground at this point of time. The assessment relates to the year 1984-85. The assessment order was made on November 30, 1989. The petitioner has not raised this ground even when notice was issued before the final assessment order was made. Further, even before the first appellate authority as well as the Appellate Tribunal....