2016 (10) TMI 467

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.... Sivagnanam, J. For the Petitioner : Mr. P. Rajkumar For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, appearing for the respondents. 2. The petitioner has come forward with this Writ Petition, for quashing the order passed by the first respondent dated 22.7.....

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.... from making notice of any proposal based on such discrepancies to the assessing authority concerned and to ignore the discrepancy based on the general performance of the assessee in the past years. 5. This Government Order appears to have been given only to alleviate unnecessary problems faced by the dealers. Nevertheless the Government has also noted that this sort of discrepancy can be ignor....

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....the total volume of business. However, the Assessing Officer in the order does not specifically state as to the total stock as per the Books, the stocks physically available and the difference between the total stock as per Books and physical stock. However, what was noted was only the stock available. On an Appeal being filed by the petitioner before the Appellate Assistant Commissioner, CT, Chen....

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....ecting Officials, the findings recorded by the Appellate Assistant Commissioner, the operative portion of G.O.Ms.No.200 dated 26.2.1988 and after extracting the findings of the Assessing Officer held that the discrepancy is over and above 2% of the total volume of business. However, the Tribunal failed to go into the correctness of the findings recorded by the Appellate Assistant Commissioner in i....