TMI Blog2016 (1) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... records before the Assessing Officer upon the payment of some portion of the tax demanded, ends of justice will be met. - Appeal disposed of. - Writ Appeal No.1324 of 2015, M.P.No.1 of 2015 - - - Dated:- 15-9-2015 - V Ramasubramanian And T Mathivanan, JJ. For the Petitioner : Mr. R L Ramani, SC for Mr. P V Sudhakar For the Respondent : Mr. S Kanmani Annamalai, AGP (T) ORDER Judgment was delivered by V. Ramasubramanian, J The assessee has come up with the above writ appeal challenging an order of the learned Judge dismissing their writ petition as against an order of assessment on the ground of availability of alternative remedy. 2. Heard Mr.R.L.Ramani, learned Senior Counsel appearing for the appellant. Mr.S.Kanm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally hesitant to entertain a writ petition as against an order of assessment, when an effective alternative remedy of appeal is available under the statute. But, this rule is not without exceptions. 7. In the case on hand, the decision taken by the Assessing Officer in respect of manufacturing loss is clearly contrary to the judgment of this Court in M/s. Interfit Techno Products Ltd. Vs. Principal Secretary [(2015) 81 VST 389]. This Court has already held that there cannot be a uniform rate in respect of invisible loss in relation to all types of manufacturing processes. But, by the impugned order, a uniform rate has been applied to the invisible loss. Therefore, at least on this ground, an appellate remedy is futile for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, what was left behind was only two issues out of the total of six. 13. Even out of these two issues, one issue is covered in favour of the assessee. This is with respect to manufacturing loss. 14. As a consequence, the dispute has now boiled down only to the question of purchase of raw skins turnover omission. The appellant claims that they have the books of accounts and proof. Therefore, we are of the considered view that by granting one opportunity to the appellant to produce the records before the Assessing Officer upon the payment of some portion of the tax demanded, ends of justice will be met. 15. Accordingly, the writ appeal is allowed, the order of the learned Judge is set aside and the order of the Assessing Officer is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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