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2021 (11) TMI 7 - MADRAS HIGH COURTMaintainability of petition - petitions were dismissed on the ground that the petitioner have been dragging on the matter and the petitioner was unable to do the reconciliation and to reconcile the errors pointed out by the Department - allegation of suppression of turnover - HELD THAT:- It is no doubt true that the respondent had granted reasonable time to the appellant and the appellant had sought for adjournment on more than three occasions. But their contention is that the reconciliation would take certain time and they are required to explain to the Assessing Officer by comparing the slips along with the ledger. This according to them is a very cumbersome process, more particularly, when the assessment is for six years. When the writ petitions were entertained, it appears that the respondent was directed by the Court not to initiate any coercive action, not in written orders, but by making certain oral observations. Thus, the assessments have been kept pending since October, 2020. The writ petitions have now been dismissed by the impugned order. If the appellant has not made out a case for interference in a writ petition, it would be appropriate to leave it open to the appellant to avail the alternate remedy under the Act rather than foreclosing the issue - the matter stands remanded to the respondent for fresh consideration - Appeal allowed by way of remand.
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