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2017 (9) TMI 1470

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..... learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate, who accepts notice for the respondent, in both these writ petitions. With consent of the learned counsel appearing for both sides, the writ petitions are taken up for final disposal, at the admission stage itself. 2. The petitioner is aggrieved by the orders of assessment passed by the respondent under t .....

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..... hat they require some more time to produce R&T Forms. However, the petitioner did not specifically give any explanation for the alleged discrepancy between Annexure I and Annexure II. After the petitioner obtained the requisite TDS Certificates from the Public Works Department, Gudiyatham Municipality and other Governmental Agencies, the petitioner approached the Assessing Officer, filed Forms R & .....

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..... appellate authority will insist upon the pre-deposits, as per the tax quantified in the assessment orders and may not reckon the certificates issued by the Assessing Officer, dated 31.07.2017. 6. So far as the mismatch issue is concerned, the learned counsel appearing for the petitioner would submit that it is true that the petitioner did not specifically submit his objections on the said issue, .....

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..... ters are to be remanded to the respondent, this Court is of the view that an opportunity can be granted to the petitioner to raise objections to the "mismatch issue", since their replies, dated 24.10.2016 were strictly, not a replies, but a request for time for production of Forms R & T. 10. In the light of the above, the writ petitions are disposed of, by directing the respondent to revise the a .....

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