2014 (9) TMI 906

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MURALEEDHARAN, SRI.V.K.SHAMUSUDHEEN FOR THE RESPONDENT : SR.GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN JUDGEMENT On receipt of the pre-assessment notice for the year 2009, according to the petitioner, they submitted Ext.P1 statement of objection dated 15.10.2009 before the first respondent/Commercial Tax Officer . However, observing that no objection was preferred with respect to Exts.P2 to P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard the learned Government Pleader, who submits that Ext.P1 stated as filed does not form part of the records and admittedly no reply was submitted with respect to Exts.P2 to P4 notices and hence finalisatiton of the assessments, as per Exts.P5 to P7. 3. During the course of hearing, the learned Counsel for the petitioner submits that the reason for finalising the assessment as above, was becau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the rolls of this office having TIN:32090618935. The assessee filed a request on 19.11.2014 requesting to rectify the error while uploading sale list during the year 2008-09, 2009-10 and 2010-11. The case of the assessee is that while uploading sales details, they uploaded the TIN (32090618935) and the name of M/s. PVJ Enterprises instead of M/s. Power Traders, Kizhakkanchery, Palakkad (TIN.3209....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he case, in view of the fact that the appeals are pending consideration before the appellate authority. This Court finds that this is a fit case where the merits of the appeals have to be considered and decided by the appellate authority, with liberty to the petitioner to produce the relevant documents. 5. Accordingly, the second respondent/Assistant Commissioner (Appeals) is directed to consid....