2011 (9) TMI 911

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....dditional Government Advocate, The assessee has preferred this petition challenging the order passed by the Tribunal which has declined to interfere with the order passed by the Joint Commissioner of Commercial Taxes, who in turn upheld the order of assessment. 2. The principal ground on which the impugned order was challenged was, the entire proceedings were initiated on the basis of an int....

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.... inspection report was not furnished to the assessee, it was shown during the assessment proceedings and therefore, she submits, no case for interference is made out. 4. Point No. 1 which was framed by the Appellate Tribunal for decision reads:      "Is the assessing authority justified in making the best judgment assessment based on the information from Intelligence Wing....

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....ions. 5. It is not in dispute that such a copy of the report was not furnished to the assessee. On the contrary, in the assessment order, the assessing authority has observed as under:      "Since inspection was conducted and inspections statements was drawn, notices were issued, difference tax was collected from the assessee-firm. It is well established that the assessee....

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....id enclosure, the stock which they found at the time of inspection as set out in the report is not mentioned. All that is mentioned is, the action of the assessee admitting the claim, paying the amount, issue of notice and then closure of the case. If the assessee had admitted the claim and on his own volition paid the amount, he would not have preferred the appeal. He would not have stated in rep....