2019 (7) TMI 2090

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.... For the Petitioner : Mr. B.Rooban For the Respondents : Mr. S. Angappan Government Advocate COMMON ORDER Assessment orders for four periods are impugned before me, 2010-11, 2011-12, 2012-13 and 2013-14 all dated 30.10.2014. 2. The petitioner deals in paper and stationery. Since its transactions fall below the threshold of Rs. 50 lakhs, the petitioner had sought compounding of asses....

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....us come to be passed on the ground that the petitioner has not responded to the pre-assessment proposals. 4. However, nothing prevented the Assessing Authority to call upon the petitioner to appear in person and explain his stand and, in fact, it was incumbent upon him to do so. On merits, it is not prima facie, unreasonable to expect that the purchases that did not translate into sales would h....