TMI Blog2018 (10) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer ought to have given one more opportunity by furnishing the copy of the returns and enclosures to the petitioner so as to enable them to file their reply with supportive documents - the matter has to go back to the Assessing Officer for redoing the assessment once again after giving sufficient opportunity to the petitioner - appeal allowed by way of remand. - W.P.No.26685 of 2018 - - - Dated:- 10-10-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.A.Thiagarajan Senior Counsel for Mr.M.Nalla Thambi For the Respondents : Mr.M.Hariharan Additional Government Pleader ORDER Mr.M.Hariharan, learned Additional Government Pleader takes notice for the respondent. By consent, the writ petition is take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, the petitioner requested to furnish copies of the returns and also to provide personal hearing in order to follow up and obtain duplicate 'C forms from the buyers in other state. The Assessing Officer, however passed the impugned order of assessment by imposing tax at the rate of 21%. 3. Mr.A.Thiagarajan, learned Senior Counsel appearing for the petitioner submitted that the petitioner was prevented from making an effective reply to the notice of proposals dated 03.07.2018 and 30.08.2018, as they are not in possession of the records pertaining to the assessment year 2004-05, as the entire records were washed away in the flood during the relevant point of time. Therefore, he contended that the Assessing Officer ought to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer ought to have given one more opportunity by furnishing the copy of the returns and enclosures to the petitioner so as to enable them to file their reply with supportive documents. In this case, even though the Assessing Officer has referred to the letter given by the petitioner dated 23.07.2018, has, however, not given any reason as to why he has rejected such request. Therefore, I find that the matter has to go back to the Assessing Officer for redoing the assessment once again after giving sufficient opportunity to the petitioner, as stated below. 7. Accordingly, the writ petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the Assessing Officer under the following terms and condi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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