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2019 (1) TMI 812 - HC - VAT and Sales TaxPrinciples of natural justice - validity of revised assessment - TNVAT Act - main grievance of the petitioner before this Court is that the Assessing Officer did not give an opportunity of personal hearing to the petitioner before concluding the assessment, even though this Court has specifically directed the Assessing Officer to give such opportunity - Held that:- It is seen that the very same petitioner has already filed a writ petition before this Court in the case of STERLING AND WILSON PVT. LTD. VERSUS THE ASSISTANT COMMISSIONER (CT), THE APPELLATE DEPUTY COMMISSIONER (CT) [2016 (2) TMI 1209 - MADRAS HIGH COURT] challenging the order of assessment dated 08.07.2015 passed in respect of the very same assessment year 2013-2014. This Court, by order dated 18.02.2016, disposed the said writ petition, by setting aside the said order of assessment dated 08.07.2015 and remitting the matter back to the Assessing Officer for fresh consideration. The matter is remitted back to the Assessing Officer to re-do the assessment, after giving due opportunity of hearing to the petitioner - petition allowed by way of remand.
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