2021 (4) TMI 511

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.... for Mr.Raja Karthikeyan For the Respondents : Mr.G.Arjunan Government Advocate ORDER Heard the learned counsel on either side. 2.The petitioner is an assessee registered with the second respondent. The case on hand pertains to the assessment year 2014-15. The petitioner's assessment was finalised on deemed assessment basis under Section 22(2) of TNVAT Act, 2006. The assessing a....

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....ejudice to the petitioner's contentions and if this Court remands the matter, remittance to be made by the petitioner on or before 31.03.2021 will abide by the outcome of the remand order to be passed by the second respondent after remand. This undertaking given by the petitioner through his counsel is placed on record. 6.The petitioner is engaged in trading of LLOYD Air Conditioners. Th....

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....t that represents the petitioner's income amenable to income tax, has been included for the purpose of computing the petitioner's turnover under TNVAT Act. That apart, another defect pointed out by the assessing authority rests on mismatch. However, the procedure laid down in J.K.M.Graphics Solution Private Limited case, was not followed. 8.On these twin grounds, I am of the view that t....