2018 (9) TMI 1047

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....Tax Act, 2006 [in short 'TNVAT Act'] and the Central Sales Tax Act, 1956 [in short 'CST Act'] and has been filing the returns properly. The returns filed for the assessment year 2010-11 were deemed to have been assessed in view of Section 22(2) of the TNVAT Act. However, on 02.11.2012, 03.11.2012 and 05.11.2012, the officials of the Enforcement Wing of the Department conducted a surprise inspection in the place of business of the petitioner. On the basis of the details obtained from the web, the sale amounts were estimated and some discrepancies were found in income tax returns. Pursuant to the report submitted by the inspection team of the Enforcement Wing, the respondent has issued a revision notice dated 02.04.2018. The p....

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....rately. In many of the proposals, the objections were rejected on the ground that the required materials were not available with the authority. The case laws submitted by the petitioner were also not considered while taking a decision. When a request is made for personal hearing, it is incumbent on the assessing authority to provide such an opportunity. 6. In the instant case, from the perusal of the records, it is seen that the revision notice was issued pursuant to the surprise inspection conducted by the officials of the Enforcement Wing of the Department. That inspection was based on the details obtained from the web. 7. We do not find any material to show that the details obtained through the web were supplied to the petitioner a....

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....m Assessment Circle, Coimbatore] dated 16.03.2018, has held as under:- Denial of Personal hearing: "10.The respondent denied the appellant opportunity of hearing only on the ground that objection was not given to the pre-assessment notices. Even if objection was not given, still the assessing authority was expected to post the matter for hearing by issuing notice to the assessee. In case the assessee fail to appear, it is open to the assessment authority to pass orders on merits. We make the position clear that the failure to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee. 11.The Hon'ble Supreme Court in Swa....