2015 (8) TMI 1302

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....SPONDENTS: (By Sri. S.V. GIRIKUMAR, AGA FOR R1 & R2) O R D E R Petitioner claims to be the proprietor of a Firm carrying on business of retail sale in liquor in th e name and style of 'Preethi Wines' as also the General Power of Attorney holder of Smt. Putta Thayamma the proprietrix of M/s JSS Enterprises, none other than his mother, carrying on business of retail sale in liquor M/s JSS Ente....

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....f the petitioner that Rs. 2,23,288/- was deducted from out of the current account of M/s Preethi Wines and remitted to the Assessing Authority on 3.3.2015. Hence this petition to declare the directions contained in the notice dated 20.2.2015 Annexure-G as illegal and to direct refund of Rs. 2,23,288/- with interest at 18% p.a. from 3.3.2015 until paid. 2. Petition is opposed by filing statement....

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....re-R3, enclosing demand drafts for availing the 'Karana Samadhana' benefirs for and on behalf of M/s JSS Entrerprises. In paragraph 6, it is stated that notices of reassessment for the years 1992-93 upto 1997-98 were received by the petitioner on 9.6.2014 on behalf of his mother, Putta Thayanamma and being the GPA holder of his mother, proprietrix of M/s  J.S.S. Enterprises, the Assessing ....

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.... appearance. in person, before the Assessing Authority under a 'kara samadhana' scheme, are indication of the fact that petitioner did carry on the business of his mother a front acting as the proprietrix of M/s JSS Enterprises. The covenants in the power of attorney, Annexure-R1 to the statement of objections, makes it amply clear that petitioner is liable and responsible for the business transac....