2022 (1) TMI 1308

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....LE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SOPHY THOMAS FRIDAY,  APPELLANT/S: BY ADVS. S.ANIL KUMAR (TRIVANDRUM) B.PRABHAKARAN RAHUL A. NANCY PRABHAKAR SABU C.J APARNA ANIL   RESPONDENT/S: BY SRI.SHAMSUDEEN V.K. GOVERNMENT PLEADER   JUDGMENT   A.Muhamed Mustaque, J.   This writ appeal is at the instance of the petitioner in W.P. (C) No.19934/2021....

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....ed to DVD. In the mahazar prepared at the time of the inspection, this has been mentioned. According to the appellant, the copy of the DVD was not furnished to them and the entire proceedings were concluded without giving a copy of the DVD. It is further submitted that in the mahazar prepared, it was shown that the details of accounts till December 2017 were alone mentioned. However, the proceedin....

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....denial of opportunity to the assessee, the appellant before the authority, this Court can very well invoke its power to set right the deficiency in the proceedings before the authority.   5. The factual scenario as adverted as above would clearly point out that there involves disputed questions on fact. The mahazar indicates that the DVD was copied from a pen drive. The contents of the DVD c....