2020 (1) TMI 634

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....abu Additional Government Pleader (Tax) ORDER Heard Mr.M.Sunil Kumar, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Tax) for the respondent. 2. Two orders of assessment for the periods 2012-2013 and 2013-2014, both dated 06.07.2015, are impugned before me. There was a surprise inspection in the premises of the petitioner on 16.06.2014, pursua....

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.... 4. The petitioner argues that the additions in regard to the transactions of import are liable to be deleted, since the consignment was substantially delayed, and upon arrival, detained in the CFS. 5. I do not propose to delve into these explanations, being pure questions of fact. A perusal of the show cause notice, reply and order of assessment make it apparent that the discrepancies noted b....