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Tvl. Dhanaselvi Enterprises rep. by its Partner R. Parpugazh Versus The Commercial Tax Officer, Tambaram Assessment Circle, Chennai

2015 (7) TMI 1073 - MADRAS HIGH COURT

Validity of impugned order - Violation of principles of natural justice - No opportunity of personal hearing granted - Held that:- this Court finds it difficult to agree with the said contention for the reason that the respondent, while issuing the n .....

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objections, if any. Therefore, it is for the petitioner to ask for personal hearing, after filing the objections.

But, in the present case, there is no such indication anywhere, either in the petitioner's reply or in any other subsequent .....

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ppellate authority. - Decided against the petitioner - W.P.No.21005 of 2015 and M.P.No.1 of 2015 - Dated:- 15-7-2015 - Mr. Justice T.RAJA For the Petitioner .. Mr. K. Soundararajan For the Respondent .. Mr. Manoharan Sundaram, Addl. Govt. Pleader (T) .....

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drawn the attention of this Court to the pre-revision notice dated 30.04.2015, wherein it has been stated that it was proposed to assess the turnover of discount received and the objections to the proposals may be filed in writing with all necessary .....

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nfirmed without any further notice. According to the petitioner, no personal hearing was granted to the petitioner and the impugned conclusion reached by the respondent, based on the reply of the petitioner, is totally unjustified and unfair. On this .....

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writing with all necessary documents within a period of 15 days from the date of receipt of the notice and they are also given an opportunity of personal hearing to put forth their objections, if any. Therefore, it is for the petitioner to ask for p .....

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