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2018 (10) TMI 1362 - MADRAS HIGH COURTValidity of assessment order - assessment year 2011-2012 - mis-match, based on the sales details gathered from the Departmental Website - Held that:- The issue is covered by the decision in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT], where it was held that this Court is fully convinced that the procedure adopted by the respondent, Assessing Officers in all these cases are half baked attempts, which have not yielded results and these cases are before this Court or before the Appellate Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. Thus, this Court is of the view that the Assessing Officer has to re-do the issue, by following certain guidelines/procedures issued in the above said decision of this Court - petition allowed by way of remand.
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