TaxTMI 
TaxTMI 
2016 (1) TMI 829
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....nd selling medical equipments. On 04.09.2014, for the years 2009-10 to 2013-14, VAT audit was conducted by the officers of the Enforcement Wing at the place of business of the petitioner, during which time, the books of accounts were verified by the authorities. Since the Enforcement wing authorities wanted to verify the sales return for the years 2010-11 and 2013-14, the same were produced and on the basis of their report, the assessing authority issued a notice for revision of assessment proposing to disallow the total sales return turnover of Rs. 6,10,048/- pertaining to the period for the year 2013-14. In response to the notice, a detailed reply was filed along with documentary evidences and also filed copy of the monthly returns. On 22....
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....nsel for the petitioner would submit that the impugned orders are liable to be set aside as being contrary to the principles laid down by this Court in the Judgment reported in (2006) 146 STC 642 (Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another). Further, according to the learned counsel for the petitioner, the impugned order is liable to be set aside since the same was passed without verifying the sales return details filed by the petitioner along with monthly returns. That apart, according to the learned counsel for the petitioner, the respondent ought to have considered the materials independently and come to his own conclusion in the order of assessment. However, from a perusal of the impug....
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.... impugned assessment order itself is liable to be quashed for the reason that the respondent is duty bound to consider the books of accounts as well as the documents produced by the petitioner without being influenced by any of the findings given by the Enforcement Wing Officials, however, the impugned order was passed without doing so. Accordingly, at the request of the learned counsel for the petitioner, the case was adjourned for filing better affidavit. 4.5 Today, When the matter is taken up for hearing, better affidavit was filed by the learned counsel for the petitioner and based on the averments made therein, the learned counsel for the petitioner has prayed for allowing of the writ petition. 5. On the other hand, the learned Addit....
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....en records are produced before the authority concerned, the same should be considered by the authority concerned and by applying his mind independently in the issues related to the assessment, should pass appropriate orders, after affording due opportunity. 9. At this juncture, it is relevant to extract below the operative portion of the said Judgment:- "4. No doubt, the assessing officer issued pre-assessment notice including the notice for levy of penalty calling for objections from the dealer and after receiving reply from the dealer, completed the assessment on the basis of D-3 proposal forwarded by the Assistant Commissioner (CT), Enforcement. We find from the records that in D-3 proposal, the Deputy Commissioner (CT) Enforcement, S....