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2019 (2) TMI 1821 - MADRAS HIGH COURTValidity of assessment order - TNVAT Act - assessment not completed even though revision notices issued - HELD THAT:- The case on hand is a classic example where the appellant has taken the statutory procedure adopted by the respondent as an empty formality. The facts clearly disclose that the appellant had not been cooperating in the assessment proceedings. Though the appellant received the revision notices dated 18.1.2016, they did not submit their reply within the time stipulated i.e 15 days, but gave the reply only on 14.6.2016. Even thereafter, several opportunities were given and a personal hearing was also fixed on 29.10.2018 and the notice of personal hearing was stated to have been received by the appellant on 25.10.2018. Nothing prevented the appellant from approaching the respondent if there is any difficulty in producing the records. The attitude of the appellant needs to be deprecated. Equally, it is not known as to why the Assessing Officer did not take steps to complete the assessment even though the revision notices were issued on 18.1.2016. There have been cases where the Assessing Officers completed the assessments immediately after the expiry of time limit stipulated in the notices if no reply is filed. It is also not known as to why such a procedure was not followed in the appellant-s case, presumably for the reasons best known. Petition dismissed.
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