2024 (5) TMI 305

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....ioner : Mr. R.D. Ganesan. For the Respondent : Mrs. K. Vasanthamala Government Advocate (Taxes) ORDER An assessment order dated 30.12.2023 is challenged on the ground that documents submitted by the petitioner were not duly considered and that the petitioner was not provided a reasonable opportunity. 2. The petitioner is a dealer in polyester yarn and had filed returns pertaining to th....

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....nvoice copies pertaining to Shri Sakthi Spinners without realizing that the said invoice indicates that the buyer was the petitioner. 4. Mrs.Vasanthamala, learned Government Advocate (Taxes), accepts notice for the respondent. She submits that the certificate from the supplier was issued on 20.02.2024, which is subsequent to the impugned order. If such certificate had been obtained and submitte....