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M/s Marutham Developers Versus The Assistant Commissioner (CT) , The Joint Commissioner (CT) , The State Of Tamil Nadu

2016 (1) TMI 549 - MADRAS HIGH COURT

Validity of order passed where the petitioner did not produce the books of accounts - revenue submitted that while issuing notices dated 17.07.2015, the first respondent specifically directed the petitioner to produce the books of accounts. However, without complying with the said direction, the petitioner requested an opportunity of personal hearing. Hence, finding no other option, the first respondent passed the impugned assessment orders for the years in question.

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aside - matter remanded back. - W.P.Nos.37120 to 37124 of 2015, M.P.Nos.1, 1, 1, 1 and 1 of 2015 - Dated:- 14-12-2015 - R. Mahadevan, J. For the Appellant : Mr. V Sundareswaran For the Respondent : Mr. S Kanmani Annamalai Addl. Govt. Pleader (T) ORDER By consent, all the writ petitions are taken up for final disposal. 2. Challenging the assessment orders dated 26.10.2015 passed by the first respondent relating to the years from 2010-11 to 2014-15 the petitioner has filed the present writ petiti .....

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tioner filed its replies dated 28.07.2015 to the same. Thereafter, the assessment orders for the years in question came to be passed by the first respondent without verifying the books of accounts. Aggrieved against the same, the petitioner is before this court. 4. After elaborate arguments, learned counsel for the petitioner submitted that for the notices dated 17.07.2015 issued by the first respondent, the petitioner filed their objections, wherein, it is specifically stated that as and when t .....

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notices dated 17.07.2015, the first respondent specifically directed the petitioner to produce the books of accounts. However, without complying with the said direction, the petitioner requested an opportunity of personal hearing. Hence, finding no other option, the first respondent passed the impugned assessment orders for the years in question. 6. I have considered the rival contentions made on both sides and perused the materials available on record. 7. This Court is of the view that since t .....

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