2017 (7) TMI 1064

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....he Petitioner : R. Hemalatha For the Respondent : K. Venkatesh, GA ORDER Heard Mrs.R.Hemalatha, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate, accepting notice on behalf of the respondent. With the consent on either side, the writ petition is taken up for disposal. 2. The petitioner, which is a registered dealer on the file of the responde....

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....on and proposed to demand tax and levy penalty and also proposed to levy equal time of addition towards probable omission. 4. The petitioner submitted their objection dated 29.12.2016 stating during the inspection, the officials informed that there was a purchase suppression for the relevant financial year and the petitioner informed the officers that they do not have any business transaction w....

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....ections given by the petitioner, confirmed the proposal in the notice by stating that in terms of Section 17(1) of the said Act, the burden of proving that any transaction or any turn over of a dealer is not liable to tax, shall lie on such a dealer and therefore, having not proved the same, their objections were rejected. 7. However, one important factor, which appears to have been lost sight ....

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....rt of the Enforcement Wing Officers. That apart, the present revision of assessment is based upon the information culled out from the Commercial Tax Department Website. 9. This court had considered as to how such re-assessments have to be done, when re-assessment are proposed based on the web page report and in the case of M/s.JKM Graphics Solutions Pvt Ltd and others Vs. Commercial Tax Officer....