2013 (2) TMI 651

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..... For the Appellant : G. Narendra Chetty For the Respondents : P. Balaji Varma, Special Government Pleader for Commercial Taxes, ORDER:- The order of the court was made by GODA RAGHURAM J.-Heard Sri Narendra Chetty, learned counsel for the petitioner and Sri P. Balaji Varma, the learned Special Government Pleader for Commercial Taxes for the respondents. An order of assessment da....

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....isfied that there was an under-declaration of turnover. The petitioner-assessee questioned the order of assessment dated June 19, 2012 before the third respondent, on the ground that there was no valid authorization for assessment as also on the merits of the assessment order. The third respondent while rejecting the appeal despite noticing that the Deputy Commissioner concerned had issued a co....

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....nool if holistically scrutinized would reveal that the said authority was himself satisfied as to the need for assessment; and invites us to peruse the record of the Deputy Commissioner (CT), Kurnool. We regretfully decline the invitation. As pointed out by the Supreme Court in Commissioner of Police, Bombay v. Gordhandas Bhanji AIR 1952 SC 16, public orders publicly made should rest for their ....