TMI Blog2018 (9) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... e D7 records came into the hands of the Assessing Officer for the purpose of making assessment. In the present case in hand, though the petitioner specifically gave a reply and prayed for the copies of D-7 records, based on which reassessment has been made at the time of admission, this Court has granted an interim order - since the principles of natural justice is violated, the order passed by the Authority is liable to be set aside. The matter is remanded back to the Authority to give copies of D-7 records - Petition allowed by way of remand. - W.P(MD).No.13286 of 2010 And M.P.(MD) No.1 of 2010 - - - Dated:- 5-9-2018 - Mrs. J. Nisha Banu J. For the Petitioner : Mr.A.Chandrasekaran For the Respondent : Mr.D.Muruganantham ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the petitioner's place of business on 13.04.2007, 15.11.2007, 17.11.2007 and 21.11.2007, the petitioner appeared before the respondents and explained about the entries in the student book and the petitioner gave explanation to the notice also. But, without considering the same, the respondent has passed the impugned order and challenging the same, the present Writ Petition has been filed. 4. Learned counsel for the petitioner would submit that the petitioner established before the respondent that, the entries in the other pages of the student book are all accounted for and in almost all the business transactions the payments were made vide cheque or demand draft and therefore, there is no suppression. The petitioner's explanati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter affidavit stating that the petitioner never appeared before the inspecting officials or before the respondent. In order to escape from the legal liability and also to drag on the issue and to manipulate the accounts on their own convenience, the petitioner has request for D7 copies, which is not sustainable under law. 7. According to the learned counsel appearing for the respondent, even though sufficient opportunities were given to the petitioner, he did not utilise the same and therefore, with the available records, an order has been passed. 8. This Court heard the learned counsel for the petitioner as well as the learned counsel for the respondent and perused the materials placed before it. 9. It is pertinent to note that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment notice after the D7 records came into the hands of the Assessing Officer for the purpose of making assessment. 11. But in the present case in hand, though the petitioner specifically gave a reply and prayed for the copies of D-7 records, based on which reassessment has been made at the time of admission, this Court has granted an interim order. 12. In my considered opinion, since the principles of natural justice is violated, the order passed by the Authority is liable to be set aside. 13. In the result, (i) this Writ Petition is Allowed; (ii) the impugned order passed by the respondent in TNGST: 5960522/2004-05 dated 16.09.2010 is set aside; (iii) the matter is remanded back to the Authority to give copies of D-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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