Assessment Year 2015-2016. On 16.03.2018, the respondent issued a pre Revision notice informing the petitioner that he had not shown the closing stock of Groundnut Kernel and therefore estimated the corresponding sales turn over. It is also the case of the petitioner that subsequently, on 17.08.2018, the respondent issued another pre Revision notice proposing to revise the assessment on account of suppression of interstate purchases by the petitioner based on MIS Report. According to the petitioner, a detailed reply was sent by him on 03.09.2018. Denying the allegations made by the respondent and stating that no suppression of interstate purchases were made by the petitioner. In their reply, the petitioner had also submitted that the revision of assessment can be done only after furnishing the copies of materials based on which the revision of assessment was made. In his reply he also referred to the judgment of this Court in the case of JKM Graphics Solutions Private Limited Vs. CTO, Vepery Assessment Circle reported in 99 VST 343, wherein according to the petitioner, it is held that the revision of assessment should be made after furnishing the copies of the materials based on which revision of assessment was proposed. In his reply, the petitioner categorically stated that the said decision has not been followed by the respondent while issuing the pre Revision notice. In the aforesaid reply the petitioner had also asked for a personal hearing in the assessment proceedings.
