2015 (3) TMI 392

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....or the Appellant : Mr.C.Natarajan, Senior Counsel for Mr.Joseph Prabakar For the Respondent : Mr.V.Haribabu, GA(T) ORDER The petitioner has come forward with these writ petitions challenging the orders dated 28.11.2014, relating to the assessment years 2007-2008 to 2013-2014. 2. The learned Senior Counsel for the petitioner submitted that the sum and substance of the grounds raised by ....

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....ned Senior Counsel for the petitioner relying  on the decision of the Andhra Pradesh High Court in the case of Padmavathi Paddy and Rice Co. vs. Assistant Commissioner of Commercial Taxes, Anantapur and Another, wherein the Andhra Pradesh High Court has held as follows:- (i) that on the basis of the way bills which had not been brought into account, it was permissible for the Commercial Ta....

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....h the way bills found were not brought to account, there were other factors, which would to have been taken into account before arriving at a conclusion as t whether or not there was similar suppression; (iii) that as no such enquiry was made before making the best judgment assessment, the assessment was arbitrary and contrary to the provisions of section 14(1) of the Act".submitted that person....

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....ment years 2007-2008 to 2013-2014, which are almost verbatim. In the assessment of the escaped turnover, the documentary evidence submitted by the petitioner has escaped the attention of the officer. Hence, I find force in the contention of the learned Senior Counsel for the petitioner that the impugned orders are passed without giving an opportunity to the petitioner. 7.Since the petitioner is....