2024 (1) TMI 1101

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....P's : Mr.N.V.Balaji For the Respondents in both WP's : Mr.TNC.Kaushik, AGP (Taxes) ORDER In these two writ petitions, two separate impugned orders dated 03.07.2023 relating to the financial years 2020-21 and 2021-22 are assailed. 2. The petitioner asserts that he is engaged in the business of dealing in copper waste and scrap of primary cells, primary batteries and electric accumulator....

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....were duly purchased and delivered to the petitioner were not taken into account by the Assessing Officer. In particular, he referred to the conclusion recorded at page 181, internal page 10 of the order. 4. Mr.TNC.Kaushik, learned Additional Government Pleader (Taxes), accepts notice on behalf of the respondents. He points out that a statutory appeal was available in respect of the impugned order....

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....physical movement of goods the objections and records submitted is not supportive to their objections and hence the proposals for the levy of tax, penalty and interest are found to be in order and hence the proposals are confirmed." 6. The above extract contains the findings that the petitioner did not submit any documents relating to movement of goods, mode of transport and physical movement of ....