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2018 (10) TMI 2 - HC - VAT and Sales TaxRevision of assessment - rejection of revision on the ground that petitioner have not filed any fresh records and grounds warranting to revise the assessment - section 84 of the TNVAT Act - Validity of Order of Attachment. Held that:- A perusal of the impugned orders would indicate otherwise that the Assessing Officer, in fact, has observed in Paragraph No.2 that the documents along with Section 84 applications were already filed by the Assessee and were already examined by the Assessing Officer - the impugned orders passed by the 3rd respondent cannot sustain the scrutiny of this Court, since the same was not by considering the materials already placed on record which were examined by the Assessing Officer. The matter is remitted to the 3rd respondent for considering the rectification petition filed by the petitioner and pass orders on the same on merits and in accordance with law - appeal allowed by way of remand.
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