2019 (11) TMI 1158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner : Mr.Raghavan Ramabadran for Mr.Lakshmi Kumaran For the Respondents : Mr.M.Hariharan Additional Government Pleader ORDER This writ petition is filed challenging the order of assessment dated 27.05.2019 relevant to the assessment year 2010-2011. 2. The impugned assessment order was passed by dealing with two issues viz., (a) Sales against Form-C and (b) Stock Transfer sales not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sment made in respect of the other issue viz., Sales against Form-C. 3. It is the contention of the petitioner that the original C-forms were submitted before the then Assessing Officer and they are having the duplicate copies of the same. Thus, it is contended that the Assessing Officer is not justified in concluding the assessment against the petitioner only on the reason that the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the above stated facts and circumstances, more particularly, considering the fact that the Assessing Officer has chosen to decide the issue viz., Sales against form C, against the petitioner only on the reason that the petitioner has not filed the proof of acknowledgement for filing original C-forms before the then Assessing Officer and further considering the fact that the Assessing Officer is n....