V.K. SAM ENGINEERING Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This writ petition is filed challenging the order of assessment dated 31.03.2017 passed by the respondent relevant to the assessment year 2015- 2016.

(2.) The case of the petitioner is as follows:

(3.) A counter affidavit is filed by the respondent, wherein, it is stated that the dealer had admitted the suppression during the time of inspection on 27.10.2015 itself and paid the tax liability. Based upon the surprise inspection, pre-revision notice was issued and the Assessing Officer confirmed the proposals by way of the impugned order.