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2018 (3) TMI 1415

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.... S. Kanmani Annamalai, Additional Government Pleader, for the respondent. P. V. Sudakar for the petitioner. ORDER Heard Mr.P.V.Sudakar, learned counsel appearing for the petitioner and M/s.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent, under the provisions on the Tamil Nadu Valu....

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....ces, dated 14.11.2016. By way of illustration, if the Revision Notice for the assessment year 2009-10 is taken for consideration, the respondent/Assessing Officer pointed out two issues, viz., i) Liability on fixed assets/deletion, and ii) Cross verification of Buyer and Seller as per Annexure-I for the year 2009-10. The petitioner, submitted their objections, and furnished their details. However,....

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.... value relating to the previous year has been adopted instead of the figure relating to that particular year. But the statement furnished by them as the figures relating to the purchases varies widely with the purchase turnovers already reported by them to the Department in the monthly returns. Having admitted the mistake, the respondent could not have proceeded further, without making proper prop....