INTEK ENGINEERS, REP BY ITS PARTNER Vs. ASSISTANT COMMISSIONER (CT) PATTARAVAKKAM ASSESSMENT CIRCLE, CHENNAI

JUDGEMENT

(1.) Heard Mr.P.V.Sudakar, learned counsel appearing for the petitioner and M/s.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent.

(2.) The petitioner, who is a registered dealer on the file of the respondent, under the provisions on the Tamil Nadu Value Added Tax, 2006 (TNVAT Act), is aggrieved by the orders of the assessment passed by the respondent for the assessment years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16.

(3.) Since all the impugned assessment orders arises out of a revision of the assessment, pursuant to the audit conduced by the Enforcement Wing Officers of the respondent/Department, dated 19.07.2016, all the Writ Petitions are taken up together, and disposed of by this common order. It may not be necessary for this Court to labour much to determine as to whether the impugned orders of assessment have been validly passed, since, on a apparent reading of the impugned orders, it is evidently clear that the respondent/Assessing Officer has gone beyond the scope of the proposal made in the Revision Notices, dated 14.11.2016. By way of illustration, if the Revision Notice for the assessment year 2009-10 is taken for consideration, the respondent/Assessing Officer pointed out two issues, viz., i) Liability on fixed assets/deletion, and ii) Cross verification of Buyer and Seller as per Annexure-I for the year 2009-10. The petitioner, submitted their objections, and furnished their details. However, respondent/Assessing Office, while completing the assessment proceedings, and passing the impugned orders, dated 07.04.2017, has proceeded entirely on a different grounds, and in fact, added two more grounds, viz., a) Difference between the purchase turnover, reported in the Monthly Returns and the turnover, as per the Books of Accounts, and b) Difference between sales turnover reported in the Monthly Returns and the turnover, as per the Books of Accounts.