consequently direct the
respondent to accept the Audit Report in Form WW under Section 63-A
of the TNVAT Act, 2006 for the financial year ... consequently direct the
respondent to accept the Audit Report in Form WW under Section 63-A
of the TNVAT Act, 2006 for the financial year
Auditor's statement in the prescribed form. To
be noted, prescribed form is Form 'WW'. To be noted, under Section ... Section 63-A shall furnish the [audit
report in electronic Form WW within nine months from the
end of the [financial year].
http://www.judis
WW1/17 and photocopy of
delivery challan Ex. WW1/19 to Ex. WW1/20 and submitted
that these order forms and challan ... West Ex.
WW1/7, Original postal receipt Ex. WW1/8, Original postal
receipt Ex. WW1/9, the order form dated
returns filed by the dealer
was perused with reference to Form-WW return and Audited balance
sheet. There was vast difference between the turnover ... monthly
returns filed and the one reported in Form-WW Return. Therefore, it was
proposed to assess the book turnover. The petitioner paid
with effect from
01.04.2015 and this fact was reflected in the Form WW. The
certifying Chartered Accountant has clearly mentioned that
the dealer ... also
introduced. The audit report has to be filed in Form “WW”. The informations
in the audit report are intended to facilitate the Assessing Authority
income-tax certification was passed apart from the Audit Report and Form-WW duly signed by a Chartered Accountant and the contention raised ... instance of the petitioner who filed the returns duly supported by Form-WW Certificates by a Chartered Accountant. Therefore, this Court cannot embark upon
from the Auditor in the prescribed form. This Court is
informed that the prescribed form is Form WW.
7. Respondent noticed that there were differences ... other is annual
statutory returns filed in the prescribed form viz., Form WW, as the annual
turnover of writ petitioner exceeded Rs.1 Crore
taxable turnover, is set forth herein below:
On scrutiny of the Form WW filed for the year 2014-2015, it was ascertained from the Profit ... goods purchased by him as detailed below.
Opening Stock as per form ww
Rs
1096475
Add: Purchases as per others Annex II data
19th October 2012, that the submission of Audit Report in Form WW is applicable only from the financial year 2012-13 onwards. See Rule ... Accountant and submit a report of such audit in the prescribed Form, duly signed and verified by the Accountant, to the assessing authority, within such
determined under the appropriate
provisions of the TNVAT Act .
7. Form WW with financial statements of accounts viz., trading account,
profit and loss account