TMI Blog2017 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue has been decided in the case of INFINITI WHOLESALE LIMITED VS. ASSISTANT COMMISSIONER (CT), KOYAMBEDU ASSESSMENT CIRCLE, KOYAMBEDU, CHENNAI [2015 (1) TMI 590 - MADRAS HIGH COURT] - petition allowed - decided in favor of petitioner. - W.P. No. 228 of 2017, WMP No. 220 of 2017 - - - Dated:- 5-1-2017 - Rajiv Shakdher, J. For Petitioner : Mr. R. Senniappan For Respondent : Mr. S. Kan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2013-2014. The ITC reversed is a sum of ₹ 1,54,585.00, after making due adjustments. 5. Counsel for the petitioner, in my view, correctly argues that reversal of ITC, on the basis of a mere mismatch in information, could not have taken place, and that, this issue is covered by various judgments passed by this Court. For this purpose, learned counsel for the petitioner inter-alia relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led: The Assistant Commissioner (CT) Presently Thiruverkadu Assessment Circle, Chennai Vs. M/s.Infiniti Wholesale Ltd., (Formerly known as Woolworths Wholesale (India) Pvt. Ltd., Chennai. 8. In view of the above, the impugned order is set aside. The respondent is directed to rework the assessment bearing in mind the judgments referred to above. 9. The writ petition is disposed of, in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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