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2016 (1) TMI 330 - MADRAS HIGH COURT

2016 (1) TMI 330 - MADRAS HIGH COURT - TMI - Imposition of penalty - Section 27(3) - Violation of principle of natural justice - Held that:- Additional Government Pleader (Taxes) after verifying the concerned file, by producing the same before this Court submitted that no pre-assessment notice was served before passing the impugned orders. The learned Additional Government Pleader (Taxes) also fairly submitted that the respondent may be directed to issue fresh notices and on receipt of the same, .....

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noharan Sundaram, AGP (T) ORDER Heard the learned counsel for the petitioner and Mr.S.Manoharan Sundaram, learned Additional Government Pleader (Taxes) for the respondent and with their consent, the main writ petitions are taken up for disposal. 2. These writ petitions are filed challenging the orders of the respondent issued in TIN No. 33720961499 / 2007 - 08 to 2010-2011 respectively dated 27.2.2015. 3. According to the learned counsel for the petitioner, the petitioner being a registered deal .....

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he entire construction activity and are not operating from their principal place of business at Adayar, but were carrying on the entire operation from their branch at Kolathur, which fact was intimated to the officers of the Enforcement Wing on 09.05.2012. On 30.05.2012, the Enforcement Wing Officials obtained a statement, in which, certain defects were pointed out and the petitioners undertook to reconcile the said defects and will pay the dues if any. While that being so, the respondent issued .....

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ued. That apart, according to the learned counsel for the petitioner, the respondent in the impugned orders has stated that though notices were issued to the business place directing them to file their objections along with records, since the same were returned unserved on 28.01.2015, they have no other option except to confirm the proposals. 4. The learned counsel for the petitioner submitted that both the notices dated 23.01.2015 as well as the impugned orders dated 27.02.2015 were communicate .....

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esponse to which, the petitioner also by their letter dated 29.04.2015 has sought for an opportunity to file their objections. But, the respondent sent a notice dated 15.05.2015 for recovery of tax and penalty by RPAD to their branch office, without considering their letter dated 29.04.2015. Therefore, according to him, it is apparent that the respondent is aware of the present address of their branch office and hence service of notices and the orders in the principal place of business which was .....

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rned counsel for the petitioner has sought for allowing of the writ petitions. 6. For the assessment years 2007-2008 to 2010-2011, assessment orders came to be passed on 27.02.2015, without serving proper notices. The one and only allegation against the impugned orders is that no pre-assessment notices were served on the petitioners before passing the impugned orders, which is in violation of principles of natural justice. When the matters were taken up for hearing on 04.09.2015, on this aspect, .....

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