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Pendency of Representation Filed by Assessee not a bar to issuing Pre-revision Notices by Department: Madras HC bench Dr Justice Anita Sumanth setting aside the pre-revision notices relied upon the admission by the Department wherein the Department admits that the purpose of pre-revision notices is held as not for implementing Enforcement Wing proposals but for putting forth issues that arise from the returns of turnover filed by a dealer to the dealer for response and rebuttal, making them of a routine nature contrary to framing of assessments wherein the Authority has to apply his mind to the issues that arise from the return of turnover filed by dealer/assessee.
by Sekar Reporter · Published December 26, 2019
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Sathangulam case June 30 th full order judges p n Prakash b pugalenthy We place on record our appreciation to the DistrictCollector, Tuticorin, for deploying senior Revenue officers in the Sathankulam Police Station in compliance with our yesterday’s order. Post on 02.07.2020 (Thursday). sd/- 30/06/2020 / TRUE COPY /
by Sekar Reporter · Published June 30, 2020