BEN FOUNDATION PVT LTD Vs. DEPUTY COMMISSIONER (SMR)

JUDGEMENT

(1.) Heard, Mr.R.L.Ramani, learned Senior Counsel for Mr.B.Raveendran, learned counsel for the petitioners and Ms.G.Dhana Madhri, learned Government Advocate (Taxes) appearing on behalf of the respondents.

(2.) The writ petitions have been taken up for disposal as counter affidavit has been filed and the counsels have made their submissions.

(3.) The petitioner has impugned the notices issued by the respondents dated 12.02015 for the assessment years 2002-2003 to 2009-2010, 2012-2013 to 2014-2015 (except 2010-2011 and 2011-2012). The first respondent, who is holding the post of Deputy Commissioner of Commercial Taxes, suo motu exercised his revisional power and inspected the place of business of the petitioner from 12.01.2015 to 20.01.2015. In the said inspection, a statement was recorded from the Managing Director of the petitioner with regard to the findings /discrepancies during the course of inspection.