2024 (6) TMI 1171

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....ravanan For the Petitioner : Mr. B. Rooban For the Respondents : Mr. R. Sureshkumar Additional Government Pleader ORDER This is a second round of litigation before this Court for the Assessment Year 2014-2015. Earlier, an assessment order came to be passed on 30.05.2019 against the petitioner, which was subject matter of challenge before this Court in W.P.(MD)No.1566 of 2021. By an order dated....

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....ounsel for the petitioner has drawn the attention to the Profit and Loss Account for the period from 01.04.2014 to 31.03.2015, and submitted that the total sales turnover of the petitioner was Rs. 1,65,05,665/-, as detailed below:- Particulars Amount in Rs. 0.5% Sales 45,25,251 Exempted Sales 1,19,80,414 Total 1,65,05,665 5. It is further submitted that the purchase of the petitioner for ....

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.... the monthly Form K returns filed for the year 2014-2015. Hence, a huge turnover difference of Rs. 2,14,87,213/- was noticed and therefore, the impugned order has been passed. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 9. In my view, there is no merit in the challenge to the impugned ord....