2018 (4) TMI 1913

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.....Hariharan Additional Government Pleader COMMON ORDER Heard Mr.A.P.Srinivas, the learned counsel appearing for the petitioner and Mr.M.Hariharan, the learned Additional Government Pleader, accepting notice on behalf of the respondent. Since the issue involved in these Writ Petitions are identical, with consent of the learned counsel on either side, these Writ Petitions are taken up together and ....

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....ssment years. First issue is pertaining to the alleged purchase omission and the other issue is pertaining to the reversal of ITC claimed for the discount received for the relevant assessment years. Apart from that, there is a proposal to levy penalty under Section 27(3) of the Act. 5. The reason for issuing the revision notices, dated 05.06.2017/06.06.2017, is on account of the inspection, which....

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.... set aside the show cause notice. However, the fact remains that the petitioner submitted their objections and requested for personal hearing so that, they could discuss with the Assessing Officer and then, produce necessary record to reconcile the alleged purchase omission. However, the Assessing Officer did not take note of the tone and tenor of the objections given by the petitioner, but, mecha....