2018 (12) TMI 1008

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..... Mrs. G. Dhana Madhri , Government Advocate (Taxes) ORDER T. S. Sivagnanam J.- 1. Heard Mr. D. Vijayakumar, the learned counsel for the petitioner and Mrs. G. Dhana Madhri, the learned Government Advocate (Taxes) accepting notice on behalf of the respondent. 2. With the consent on either side, this writ petition is taken up for final disposal. 3. The petitioner is aggrieved by the revision of .....

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..... mpleted on January 23, 2015. After the assessment was completed, the petitioner submitted a letter enclosing form "C" declarations obtained from the buyers and requested the assessing officer to revise the assessment. This request was positively considered by the respondent and an order to the said effect was passed and served on the petitioner on May 30, 2015. 6. On a perusal of the said order, .....

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..... ng an assessing officer of the petitioner has no jurisdiction to revise his own assessment order, which itself is a revision of assessment and there is no such power vested with the respondent to pass the impugned order by invoking the power under section 84 of the TNVAT Act. Thus, for the above reasons, the impugned revision of assessment is held to be without jurisdiction. 8. Accordingly, this .....

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