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2017 (7) TMI 1253
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....T.Ramesh For Respondents: Mr.S.Kanmani Annamalai Additional Government Pleader COMMON ORDER Heard Mr.T.Ramesh, the learned counsel appearing for the petitioner, and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents. 2. The petitioner, who is a registered dealer on the file of the first respondent, under the provisions of the Tamil Nadu Value Added Tax Ac....
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.... referred to supra, it is held as under:- Admittedly, in the present case, we find, on facts, there is no return of assessment under section 22 (2) of the Act, by the assessee. Further, as is evident from Section27 (1) (a) and (3) of the Act, there is no escaped turnover with regard to any assessment, as no return has been filed by the assessee under section 22(2). In any event, the inspe....
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....k Kumar, is infact, reflected in the books of accounts, maintained by the respondent/dealer in the ordinary course of business, and thus, there is no wilfull suppression of any such expenditure indulged in by the dealer/assessee. At the first round of assessment, in fact, it has escaped the attention of the Assessing Officer. In other words, no serious exception has been taken thereto, at the firs....