2020 (9) TMI 220

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....r : Mr. R.D. Ganesan For Respondent : Mrs. J. Padmavathi Devi Special Government Pleader ORDER Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent. 2. The learned Special Government Pleader submitted that the Writ Petition is liable to be dismissed because of the availability of alternative remedy of appeal. ....

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.... This subject matter pertains to the assessment year 2019-2020. The petitioner suffered the impugned order dated 12.03.2020, whereby, the petitioner has been called upon to pay certain sum of money. The said order is challenged by the petitioner principally on two grounds. The first ground is that the respondent has assumed that certain remittances in the bank account of the petitioner represents ....

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....les Tax Commissioner, Madhya pradesh) held that even if the assessee is unable to adduce satisfactory material to show the source of remittances in the bank account that would not, in the absence of anything more, would lead to the inference that the said sum represents the income of the assessee accruing from undisclosed sale transactions. 5. In the case on hand, the respondent after finding t....

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....n when the Assessing Officer was also heard through the Video Conference, she strongly submitted that the report dated 13.02.2020 was obtained based on the inspection that was undertaken at the instance of the petitioner themselves. It may be so. But then as rightly contended by the learned counsel appearing for the petitioner, when such report is relied upon and it is adverse to the petitioner&#3....