2019 (10) TMI 1322

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....nd an assessee. He filed returns and for the year 2009-2010, the original assessment was completed by accepting the turn over of Rs. 9,71,350/- under Section 22(2) of TNVAT Act, vide order dated 27.04.2010. While the matter stood thus, the respondent issued a notice dated 10.03.2016 for revision of assessment under Section 27 of TNVAT Act, on the ground of purchase omission of cigarettes effected ....

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....been issued before 26.04.2015. Eventhough the sale omission was said to have forwarded by the inspecting officers during surprise Inspection on 10.12.2014, they have not taken any steps to issue the revision notice within the limitation period. A Division Bench of this Court in M/s.M.U.A Arumugaperumal and Sons Vs Additional Commercial Tax Officer (FAC) Srivilliputhur [2008 (16) VST 188 (Mad)] has....