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2016 (11) TMI 612 - MADRAS HIGH COURT

2016 (11) TMI 612 - MADRAS HIGH COURT - TMI - Validity of the order of assessment - sustainability of the order of attachment to his Bank Account - the tax due, as determined in the assessment order dated 13.3.2015 remain unpaid and uncleared - whether the notice dated 27.1.2015 has been delivered to the assessee, at the address recorded in the certificate of registration or not? - Held that: - there appears to be some tenability behind the assertion of the writ petitioner/appellant/dealer that .....

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es in addition and if only an opportunity of participation is accorded, he will be able to produce the original TDS certificates and establish that tax liability already stood discharged by him. - The ends of the justice would be better served, if we provide an opportunity to the appellant/assessee to participate in the assessment proceedings. Hence, we set aside the order of assessment dated 13.3.2015 passed by the respondent and remit the matter back for consideration afresh. - W.A.No.1182 .....

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icer, Panruti Rural, Cuddalore District is the appellant before us. He instituted the Writ Petition calling in question the validity of the order of assessment made on 13.3.2015 by the assessing officer. He also made a serious issue with regard to the sustainability of the order of attachment to his Bank Account passed on 3.6.2015 by the assessing officer on the ground that the tax due, as determined in the assessment order dated 13.3.2015 remain unpaid and uncleared. 3. Heard Sri.V.Sundareswara .....

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ruti Town. It has also recorded three different places other than Panruti where business is carried on as branch offices. It is the specific case of the assessee/appellant before us that 3 prior to the passing of assessment order on 13.3.2015, no notice or opportunity whatsoever has been accorded by the assessing officer. In fact, the show cause notice dated 27.1.2015 is said to have been despatched to one of the site officers at the power plant, where expansion works were going on in Neyveli Li .....

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ed Post with Aknowledgment Due on 4.8.2015, where the assessee has specifically, in paragraph 7, has asserted that it was not in the know of the order of assessment passed on 13.3.2015, in as much as the assessee did appear before the same assessing officer during the months of May and June 2015, but they were never informed of passing of the assessment order on 13.3.2015. We also find that there is a specific assertion made that for the previous assessment years, the declared sale value has bee .....

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recorded in the certificate of registration or not. 8. Sri.S.Kanmani Annamalai, learned Addl. Government Pleader though, has been granted time, and though he could produce postal acknowledgment cards , but however, he is not in a position to specifically assert that the notice dated 27.1.2015 has been delivered at the registered office of the dealer as was reflected in the certificate of registration to it. If no show cause notice is delivered, the failure of the assessee to participate in the .....

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ificates issued by them 5 and the certificates furnished by such assessee were very much relied upon and were taken into account in the past. 9.In this view of the matter, We find that there appears to be some tenability behind the assertion of the writ petitioner/appellant/dealer that he has not received the pre-assessment notice and for want of knowledge, he did not participate in the assessment proceedings and that he has also not received the assessment order for him to be described to be a .....

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