2016 (10) TMI 115

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..... Associates For the Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mrs.Lakshmi Sriram for M/s.R.V.Chitra Associates, learned counsel for the petitioners and Mr.S.Kanmani Annamalai, learned  Additional Government Pleader (Taxes), appearing for the respondent. 2. In all these three writ petitions, the petitioner has challenged the order passed by the respondent dated 22.04.2004, which is v .....

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..... .2002, they failed to produce the same and therefore, the respondent completed the assessment on 14.11.2003. 5. The question would be as to whether the power under Section 55 of the Act is a power of review or only a rectification. Admittedly, the impugned order of assessment passed by the respondent was an exparte order and the reason for completing the assessment was largely due to the fact tha .....

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..... petitioners submitted the petition under Section 55 of the Act requesting the Authority to consider the 'C' Forms and redo the assessment. However, this application has been returned solely on the ground that the petitioners did not produce the acknowledgement at the time of assessment for the relevant years. It may be true that the petitioners have not produced the book of accounts at th .....

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