2019 (2) TMI 839

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....a Sekhar For the Respondent : Mr.Aayiram K. Selvakumar Additional Government Pleader ORDER The petitioner is an assessee registered with the second respondent. The subject matter pertains to the assessment year 2013-2014. The second respondent came to know that there has been a major purchase omission on the part of the writ petitioner while filing their returns. Therefore, after issuing the pr....

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....nceded that while filing the returns for the assessment year in question in Annexure-1, the petitioner omitted to disclose certain purchases made by them. He would further submit that the omission is inadvertent and not willfully or deliberately made. But here, the core contention is that while levying the tax, the assessing officer ought to have levied only the applicable rate of taxes. On the ot....

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....s in my view is clearly unreasonable and vitiates the proceedings. 6.But then, this Court cannot fail to take note of the petitioner's conduct. When a question was posed as to whether the petitioner had remitted atleast the demanded tax as per their own calculation, the learned counsel for the petitioner submitted that the petitioner had already paid more than Rs. 44 Lakhs which is more than ....