TMI Blog2018 (7) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent has no power to pass an original assessment order - Held that:- What is to be noted is that on and after 30.06.2012, the petitioner is deemed to have been assessed for the relevant year, viz., 2007-08. Therefore, the question of passing a separate assessment order does not arise - So far as the assessment year 2008-09 is concerned, the mistake committed by the respondent is to issue a notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r final disposal. 2. Since the respondent has given parawise instructions to the learned Special Government Pleader vide letter dated 30.05.2018, the Court took up the writ petition for hearing. The petitioner has filed these writ petitions challenging the impugned assessment order dated 01.02.2018, and the impugned assessment notice dated 01.02.2018, on the short ground that the assessment for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 27 of the TNVAT Act. 5. The parawise comments given by the respondent touch upon the merits of the matter. However, the respondent has wrongly stated that they have not passed any assessment order under the TNVAT Act. 6. What is to be noted is that on and after 30.06.2012, the petitioner is deemed to have been assessed for the relevant year, viz., 2007-08. Therefore, the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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