2017 (1) TMI 912

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.... For the Respondent : Sri. V. K. Shamsudheen JUDGMENT The petitioner is aggrieved with Exhibit P4 order, which granted conditional stay on remittance of 20% of the balance tax and interest demanded for the year 2013-14. The petitioner's contention is that a composite notice was issued, which was against the decisions of this Court and that the petitioner was not granted sufficient oppo....

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....issued a further notice calling for the books of accounts. Exhibit P1 indicates that again an adjournment was sought on 09.09.2016, which was granted. The petitioner produced the books of accounts on 26.09.2016 and the petitioner was also heard. It was after looking into the books of accounts that the Assessing Officer found that there was no supporting evidence to substantiate the claim for deduc....