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2007 (9) TMI 564

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..... writ petitions are also disposed of setting aside the impugned order and directing the respondent to provide the copies of whatever documents he has in possession for passing the order impugned in the writ petition, to the petitioner within a period of two weeks - W.P. (MD) Nos. 6794,6795 of 2007 - - - Dated:- 5-9-2007 - RAMASUBRAMANIAN V. , J. ORDER:- V. RAMASUBRAMANIAN J. Notices were issued by the respondent on September 12, 2005, proposing to assess the petitioner to tax on the basis of best of judgment, for the assessment years 1999-2000 and 2000-01, after a report from enforcement wing officers of the department. The petitioner submitted separate replies on September 28, 2005. Thereafter the respondent passed two separa .....

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..... oner had not disputed the inter-State purchases. Under identical circumstances, another dealer by name M/s. G.K. Chemicals, Rajapalayam, who was also enquired by the Central Bureau of Investigation (CBI) in relation to these transactions that the Bombay dealer had, came up before this court in W.P. No. 6489 of 2007(1). The grievance of the petitioner in that case was that he was not given the copies of documents and adequate opportunities of hearing. The said writ petition was disposed of by an order dated August 10, 2007, the operative portion of which reads as follows (at page 90): 6. Therefore, the writ petition is ordered setting aside the impugned order and directing the second respondent to provide the copies of whatever docume .....

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..... very same Bombay party these two writ petitions are also disposed of setting aside the impugned order and directing the respondent to provide the copies of whatever documents he has in possession for passing the order impugned in the writ petition, to the petitioner within a period of two weeks. If the second respondent is not in possession of any of the documents, the second respondent shall also intimate the same to the petitioner. In other words, the second respondent shall send a letter to the petitioner enlisting the list of documents available with him and enclosing the copies of such documents which form the basis of his impugned order. After forwarding such a letter enclosing copies of the available documents, the second respondent .....

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