Rejection of Claims of Sales or Returns Merely on the Assumption of Failure to Produce Documentary Evidence Not Justified

Kurlon Enterprises Limited Vs State Tax Officer (Madras High Court)

The issue under consideration is whether officers can reject claims of sales or returns merely on the assumption of failure to produce documentary evidence?

High Court states that, it would suffice that proceedings initiating an assessment should commence prior to the date of expiry of limitation. In the present case, notices initiating proceedings for revision of assessments have admittedly been issued on

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