2016 (12) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner : Mr. Fazulul Haq For the Respondents : Mr. K. Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a trader in acids and chemicals and registered as a dealer on the file of the first respondent under the provisions of the Tamil Nadu ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to 11.3.2015, in which, certain defects were noticed and based on the report of the officials of the Enforcement Wing, the first respondent issued notices to the petitioner pointing out the defects. The sum and substance of the allegation against the petitioner is that they sold detergents and not chemicals and that therefore, the first respondent proposed to reopen the assessment from 2009-10 onw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in asking the petitioner to produce substantial evidence in that regard. However, this was not done by the Assessing Officer also. Ultimately, it has resulted in the impugned assessment orders assessing the transactions done by the petitioner from 2009-10 to 2014-15 at a higher rate of tax. 7. The petitioner's case is that they have sufficient documents to show that they commenced productio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sh the impugned assessment orders. The petitioner can be permitted to file a petition under Section 84 of the said Act and produce necessary documents in support of their contentions, which shall be examined by the first respondent. 10. In view of the above discussions, the writ petitions are disposed of by directing the petitioner to file petitions under Sections 84 of the said Act within a pe....