TMI Blog2017 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... esh ORDER Heard Mr.A. Ravichandran, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the Government Advocate, accepting notice on behalf of the respondent. With the consent on either side, this Writ Petition is taken up for final disposal, at the stage of admission. 2. The petitioner is a dealer in Automobiles, and registered on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'the Act'). The petitioner has challenged the impugned assessment orders for the assessment years 2012-13, 2013-14, 2014-15 and 2015-16 respectively. 3. The primary ground, on which, the impugned orders are challenged is by contending that, the same are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Advocate, does not dispute the fact that, in respect of the assessment year 2011-2012, dated 15.02.2017, which is identical to that of the impugned orders herein, has been set aside and the matter has been remanded to the respondent for fresh consideration. The reason, based on which, the earlier Writ Petition, viz. W.P.No.18789 of 2017, was allowed by this Court, by order, dated 24.07.2017, is as follows:- 7. However, one important factor, which appears to have been lost sight of by the Assessing Officer is that the present assessment is a revision of assessment, as the petitioner has been deemed to have assessed under Section 22(2) of the said Act for the relevant assessment year. Therefore, if it is revision of assessment un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion with those seven dealers. Therefore, the petitioner cannot be called upon to prove the negative and essentially, the Assessing Officer should embark upon an enquiry and then come to a conclusion as to which of the statements are correct namely the stand taken by the petitioner or the details mentioned in Annexure II of the other end dealer. Having not undertaken such exercise, the impugned order calls for interference. 11. Accordingly, the writ petition is allowed and the impugned order is set aside. The matter is remanded to the respondent for a fresh consideration, who shall issue notice not only to the petitioner, but also to the other end dealers through the respective Assessing Officers, conduct an enquiry, thereafter re-do t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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