TaxTMI 
TaxTMI 
2019 (3) TMI 509
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....t is the case of the petitioner that the petitioner and his two sons were earlier dealing with pharmaceutical items and doing business in the name and style of 'M/s.Meenakshi Medical Agency.' 3.According to the petitioner, with effect from March 2012, the earlier business running in the name and style of M/s.Meenakshi Medical Agency, was closed. Thereafter, the petitioner along with his two other sons was continuing to do the same pharmaceuticals business but in the partnership firm by name M/s.Jagathish Pharmaceuticals at No.6, 8th West Cross Street, Karpaga Nagar, Villapuram, Madurai. 4.According to the petitioner, M/s.Jagathish Pharmaceuticals having TIN.33530906653 was in existence, even when the closed down partnership busine....
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....cals, from where, the pharmaceuticals items were actually purchased. 7.According to the petitioner, he has also immediately filed a reply dated 19.12.2013 to the second respondent along with the copy of the letter received from his customer M/s.Sri Muthu Vinayaga Pharmaceuticals regarding the mistake committed by him. Thereafter, the second respondent has passed the impugned assessment order in Tin.33526232395/2012-2013, dated 27.01.2014. 8.According to the petitioner, the second respondent has erroneously stated in the impugned order that the petitioner has not filed any objection to the proposal made by them earlier, whereas, the petitioner, in fact, by his reply dated 19.05.2013 enclosing the letter received from their customer namely....
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....ongly reporting the Tin number of the closed concern namely M/s.Meenakshi Medical Agency, No.73, Arupukkotai Road, Villapuram, Madurai instead of the Tin number of M/s.Jagathish Pharmaceuticals at No.6, 8th West Cross Street, Karpaga Nagar, Villapuram, Madurai, from whom the pharmaceuticals items were actually purchased by them. The Tin number of M/s.Jagathish Pharmaceuticals is TIN 3350906653 whereas, the Tin number of M/s.Meenakshi Medical Agency is TIN 33526232395. 13.As seen from the report of the sales and purchases made by M/s.Sri Muthu Vinayaga Agency submitted to the respondents, the subject purchases were made only from M/s.Jagathish Pharmaceuticals, but the tin number was wrongly mentioned as 33526232395 which pertains to the clo....