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2021 (8) TMI 308
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....Mr.P.Rajkumar For Respondent : Mr.V.Veluchamy (Government Advocate) ORDER These Writ Petitions are filed challenging the notices issued by the respondent on 24.12.2010 and the notices impugned reveal that based on the reports submitted by the Enforcement Wing on 03.11.2010, the authorities competent proposed to revise the accounts of the dealer for the Assessment Years 2007-08 and 2008-09....
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....ourt cannot adjudicate the complex and disputed facts raised in the matter of assessment of turnovers and determination of documents. Such an exercise require an expertise and the authorities competent, who are trained, must be allowed to verify the original files, conduct an enquiry and decide the issues, on merits and in accordance with law. 3.The learned counsel for the petitioner made a sub....