TMI Blog2018 (3) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... peal disposed off. - W.A.No.1654 of 2017 and CMP No.21419 of 2017 - - - Dated:- 12-3-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Appellant : Mr.N.Vijaynarayanan Mr.J.Ramesh For the Respondent : Mr.C.Natarajan JUDGMENT ( Order of the Court was made by S. Manikumar, J. ) On 09.03.2018, we passed the following order Order of the Deputy Commissioner (CT) IV (FAC), Large Taxpayers Unit, Chennai, in TIN/33781661709/2013-14 dated 27.08.2015, has been challenged in W.P.No.30426 of 2015, with a prayer to quash the same. Said writ petition has been dismissed on 14.02.2017, citing, a decision of the writ Court dated 06.02.2017, in a batch of writ petitions, the lead being W.P.No.7969 of 2014 titled as M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal can be set aside, and that writ Court may be directed to re-examine the above issue. However, he also submitted that if any rectification petition had been filed and acknowledged, there is no objection for the rectification petition being examined on its own merits. 7. For verification as to whether any rectification petition has been filed before the assessment officer and pending, post on 12.03.2018, immediately after admission. 2. Today, Mr.N.Vijaynarayanan, learned Advocate General, Government of Tamilnadu submitted that after the assessment order dated 27.08.2015, passed by the Deputy Commissioner (CT) IV (FAC), Large Taxpayers Unit, Chennai, M/s.Hyundai Motors India Limited, the respondent herein seemed to have submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a revised notice of assessment or penalty and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice had been given in the first instance. (4) The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. (5) The provisions of this Act relating to appeal and revision shall apply to an order or rectification made under this section as they apply to the order in respect of which such order of rectification has been made. 5. As rightly contended by Mr.N.Vijaynarayanan, learned Advocate General, Government of Tamilnadu, application dated 21.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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