Case Law Details
M/s. Ayyan Fireworks Factory (P) Ltd. Vs Assistant Commissioner (CT)-I (FAC) (Madras High Court)
Reopening of assessment on mere Audit Party Opinion without disposing Objection of Assesee is not valid
The Assessing Officer has to independently record his view for such reopening if he proposes to reopen and thereafter, notice has to be issued to the parties regarding such reopening and after considering their objections/representations in this regard, order has to be passed. In the counter affidavit, it is averred by the respondent that the contentions of the petitioner have already been considered in the original assessment order dated 28.09.2007 itself. It is necessary to reiterate that the petitioner has made his objections by way of representation on 14.09.2009, ie., after receipt of the notice dated 02.09.2009. Therefore, it is crystal clear that the representation of the petitioner dated 14.09.2009 was not at all considered by the respondent, before passing the impugned demand notice dated 12.01.2010. On this sole ground alone, the impugned demand notice cannot be sustained, since it is a clear violation of principles of natural justice.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
This writ petition has been filed seeking a Writ of Certiorari, to call for the records on the file of the respondent in CST 490711/04-05 (A.G/X/15-44/09-10) 9/11A/Na. Ka. A1/2284/09 dated 02.09.2009 and the consequential demand notice in AG Audit Para No.9/II A (A1/2284/09) CST 4900711/04-05 dated 12.01.2010 and quash the same as illegal.
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