2016 (11) TMI 808

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....nkatesh ORDER Heard Mr.MD.Ghafoor Ur Rahman, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate (Taxes), appearing for the respondent. By consent of the learned counsel for both sides, the writ petition itself is taken up for final disposal. 2. The petitioner is a Trader in raw Hides and Skins and registered as a dealer on the file of the responde....

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....is that their Accountant met the respondent and explained the transactions, but there is no such proof produced before this Court to substantiate the stand, therefore, the said contention is rejected. 3. The Assessing Officer did not immediately finalize the assessment, but gave one more opportunity, by issuing another notice, dated 08.01.2016, by referring to the earlier notice, dated 31.12.20....

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....tion of principles of natural justice. On account of the lethargic attitude of the petitioner, the respondent was left with no other option, except to finalize the assessment, as done in the impugned order. Therefore, the impugned order cannot be faulted with. 6. The learned counsel for the petitioner would submit that the impugned assessment is a provisional assessment and since the year is al....

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....ies granted, now the petitioner cannot contend that the impugned order has to be set-aside and the assessment should be re-done for the entire year. However, with a view to afford an opportunity to the petitioner, this Court is inclined to give one more opportunity to the petitioner to go before the Assessing Officer, subject to certain conditions. 8. Accordingly, the writ petition stands dispo....