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2017 (6) TMI 1287 - HC - VAT and Sales TaxRevision of assessment - whether the manner in which the Assessing Officer proposed to revise the assessment is proper? - principles of natural justice - Held that:- Admittedly, the proposal to revise the assessment was based upon an inconsistency between Annexure I, return filed by the petitioner dealer and that of the other end dealers in Annexure II. This very issue was considered by one of us (T.S.S,J.) in the case of JKM Graphics Solutions Private Limited Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai [2017 (3) TMI 536 - MADRAS HIGH COURT]. In the said batch of cases, the question arose as to how such revision of assessment could be made when there is inconsistency or discrepancy between Annexure I and II, when the Assessing Officer gathers information from the official website of the Commercial Tax Department, and it was held that Admittedly, the Assessing Officer did not follow the procedure which was directed to be adhered to in the said decision. This would be sufficient to hold that the petitioner had no effective opportunity to put forth his objection as the Pre-Assessment Notice was bereft of particulars. Consequently, the impugned Assessment Orders are flawed - The second mistake committed by the Assessing Officer is, not affording an opportunity of personal hearing. The petitioner dealer did not have adequate opportunity to put forth his objections and the impugned Assessment Orders are vitiated on the ground of violation of Principles of Natural Justice - petition allowed.
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