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2016 (10) TMI 330 - MADRAS HIGH COURT

2016 (10) TMI 330 - MADRAS HIGH COURT - TMI - Validity of the order of assessment made by enforcement wing officials - notice issued to petitioner on the basis of field audit report to revise the turnover for the relevant years - due to ill health the petitioner did not submit his reply and he enclosed a medical certificate issued by the Orthopaedic Surgeon stating that he was advised complete bed rest from 05.04.2016 to 30.06.2016 and prayed for opportunity of being heard - whether the appellan .....

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ssessment years within the three weeks period stipulated by the Court, the benefit of the order will not enure to the petitioner and the writ petition will be dismissed automatically. - However, it is open to the petitioner to invoke the appellate remedy provided under the Act, as against the impugned orders of assessment. - Petition disposed off - decided in favor of petitioner. - W.P.Nos.21159 & 21160 of 2016, W.M.P.Nos.18096 & 18097 of 2016 - Dated:- 22-6-2016 - T. S. Sivagnanam, J. F .....

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ent. The challenge in these writ petitions are the assessment orders for the years 2013-14 and 2014-15. A field audit was conducted in the place of business of the petitioner during which the petitioner's father Mr.V.Karunanithi was present and it appears that the enforcement wing officials have recorded the statement from him and also collected the compounding fee. 3. Based on the field audit report, notices were issued to the petitioner on 15.03.2016, proposing to revise the turn-over for .....

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