2020 (6) TMI 221

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....Murali For Respondent: Mrs. J. Padmavathi Devi Special Government Pleader   ORDER This writ petition has been filed on very narrow grounds. The petitioner in his affidavit has stated that the petitioner company, which is engaged in manufacturing of food processing and is running catering service is registered before the respondent, State Tax Officer, Thiruparankundram Assessment Circle in ....

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....ort. The said form was submitted through the Auditor. The petitioner claims that he had placed full faith in the returns submitted by the Auditor. Unfortunately, the respondent found that in the statement provided by the Auditor, a copy of which had been enclosed in the typed set of papers, the petitioner in Part-C had shown the turn over of Rs. 1,96,25,328/- and in Part-B had shown the turnover o....

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.... questioned by the learned counsel for the petitioner primarily on the ground that the order does not disclose any reason. I hold that subjective satisfaction of the Assessment Officer, cannot be decided, in the absence of a counter having been filed. 4. The learned counsel for the petitioner then submitted that the petitioner would produce the books of accounts which can be physically verified b....