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2015 (1) TMI 339 - MADRAS HIGH COURTAssessment to be made u/s 12C of the TNGST Act or not – Held that:- The petitioner has filed his objections dated 27.05.2008, in which, they did not raise the contention that on account of insertion of Section 12-C of the TNGST Act, the assessment has to be made u/s 12-C of the TNGST Act, rather the petitioner resisted the Department's view by contesting the matter on merits - the petitioner fully participated in the assessment proceedings and the same has ultimately resulted in the impugned order - therefore, on the grounds raised by the petitioner stating that after the introduction of Section 12-C of the TNGST Act, the AO could not have passed the order is a submission, which deserves to be rejected - The case of the petitioner does not fall within the ambit of Section 12-C of the TNGST Act and it is a matter pertaining to AY 2002-03 and proceedings were initiated in 2004 - the petitioner also knowing fully well participated in the assessment proceedings by submitting their objections - therefore, it is too late for the petitioner to now come before this Court and contend that the assessment should have been done u/s 12-C of the TNGST, hence, the order of assessment cannot not be quashed – Decided against petitioner.
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