TaxTMI 
TaxTMI 
2016 (12) TMI 257
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....d as "TNVAT Act") was issued notices for revision of assessment for all the relevant years, by notice dated 08.09.2014. In the said notice, there were four issues which were pointed by the Assessing Officer, which was based upon the VAT Audit which was conducted in the business premises of the petitioner by the Enforcement Wing Officials on 21.03.2014. Four issues which were pointed out in the notice are: (1) TDS not deducted from Sub Contractor and paid to the Department, (2) Deemed sales and tax due arrived on the Actual Gross Profit earned, (3) Difference in the purchase turnover as per monthly returns and as per trading accounts (4) Disallowance of ITC claimed on the purchases made from unregistered dealers. Apart from the above four is....
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....d fixed the same on 28.09.2015. In paragraph No.7 of the affidavit filed in support of the Writ Petition, the petitioner has specifically stated that their Accountant-Prabakaran appeared before the respondent on the said date. However, since the respondent had some urgent meeting at Greams road, she had to go and inform the Accountant that she will go through the objection and records filed by the petitioner and call upon the Auditor to appear-in-person, if required. It is further submitted that on the said date i.e., 28.09.2015, the petitioner's Accountant submitted a letter to the respondent to issue Form 'S' i.e, No Liability Certificate in respect of the Works Contract. However, the respondent has completed the assessm....
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....ation of Chennai has certified the deduction and forwarded the statement to their assessing officer. Thus, this Court is convinced that the petitioner has not been given adequate opportunity to put-forth their contentions. 6. As pointed out there were four issues arise for consideration. With regard to the first issue i.e., The Tax Deduction at Source, the respondent can very well verify the statements given by the Corporation of Chennai and take a fresh decision. So far issue No.2, Deemed Sales, the petitioner has given an explanation, which has not been specifically dealt with in the impugned order. With regard to the remaining two issues, i.e., Difference in the purchase turnover and Disallowance of ITC claimed on the purchases made fro....