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

....or 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 covered by declaration Form-F. Though the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....z., 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 has not produced acknowledgement for filing t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ticularly, 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 not disputing the fact that the duplicate C-forms we....