2019 (9) TMI 671

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....ents. 3. The petitioner is a dealer in Cardamom and purchases the same from auction houses. A pre-assessment notice has been issued on 16.10.2015 pursuant to an inspection and audit dated 18.12.2014 by the Enforcement wing. The notice alleges that during the audit, there was a verification of the check-post extract for the period in question for purchases of cardamom effected by the petitioner. This verification according to the respondents revealed unaccounted purchases. The names of the consignors, invoice numbers, dates, commodities and bill value were extracted in the notice. The quantum of alleged unaccounted purchases amounted to a sum of Rs. 1,16,02,892/. The officer thus proposed to reject the assessees' accounts and returns ....

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.... 1320 03.10.13 Cardamom 13,73,618/- (5,03,935/- wrongly mentioned by you) Srinivasa Spices Bodi 33535081824 4 South Indian Green Cardamom Company Ltd Vandanmedu 3260466009 1673 12.11.13 Cardamom 7,79,430/- Sri Prasanna Traders, Bodi 33445081825 5 South Indian Green Cardamom Company Ltd 3260466009 1740 19.11.13 Cardamom 6,11,073/- Shree Meenakshe & Co. Bodi 33145081861 6 K.C.P.Kumuly 3206046609 1696 15.12.13 Cardamom 2,08,978/- Sri Prasanna Traders Bodi 33445081825 7 The Cardamom Planters Marketing, Senthanpara 32061293807 1847 05.01.14 Cardamom 13,23,888/- (20,92,604/- wrongly mentioned by you) Srinivasa Spices, Bodi 33535081824 8 The Card....

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....ed. The entirety of the assessment comprises of mere extracts of the assessment proposals. The Assessing Officer states that the assessee has filed a reply on 24.11.2015, but rejects the same by means of a single line, stating as follows: The dealer objection in respect of Check post Mis Match and request to not to levy penalty cannot be considered. Hence, the notice is confirmed and finally assess the dealer as follows: 9. It is appalling that the impugned order of assessment proceeds to fasten tax liability of Rs. 14,53,811/- along with penalty of Rs. 21,80,717/- in such a careless and cursory fashion. None of the principles at play for framing of an assessment, such as consideration of the objections filed, grant of opportunity for....