TMI Blog2018 (12) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... said to have been issued for revising the assessment already made, are not in conformity with the requirement of law for revising the assessment and therefore, the same cannot be sustained. However, the respondent, the Assessing Officer is entitled to give fresh notice for revising the assessment in accordance with law. Petition disposed off. - W.P.Nos.28656, 28660 and 28661 of 2018 And WMP Nos.33457, 33461 and 33462 of 2018 - - - Dated:- 4-12-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner in all W.Ps. : Mr.R.L.Ramani Senior Counsel for Mr.B.Raveendran For the Respondents in all W.Ps. : Mr.M.Hariharan Additional Government Pleader COMMON ORDER These writ petitions are filed challenging the notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents therein to pass appropriate orders on the petitioner's application for refund within a period of eight weeks. Instead of passing an order for refund, the present impugned notice is issued once again, raising the very same contention as raised in the original notice of proposal dated 14.07.2016. Hence, these writ petitions are filed challenging the said notices. 3. Separate counter affidavits are filed in all the three writ petitions. The crux of the contention raised in the counter affidavits is as follows: The issue raised in the impugned proceedings, though was raised already on 14.07.2016, in order to give a reasonable opportunity to the petitioner, the present impugned notice is issued again, since no order was passed bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raising the very same allegation, as raised in the original notice dated 14.07.2016. In so far as the assessment year 2012-2013 is concerned, the learned Senior Counsel contended that though the Assessing Officer has not passed any order of assessment, since there is a deemed provision to presume that assessment order deemed to have been passed in respect of the assessment year 2013-14 in view of Section 22(2) of the TNVAT Act, the present impugned notices issued in respect of all the three years, cannot be sustained. 5. On the other hand, the learned Additional Government Pleader appearing for the respondents contended that the respondent Assessing Officer is entitled to revise the assessment any number of times within the limitation p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P.No.14712 of 2017 dated 04.10.2017. Under such circumstances, the present impugned notices were issued. 8. Perusal of the contents of the notice dated 14.07.2016 and the present impugned notice dated 24.08.2018 would show that they are one and the same in respect of the allegation with regard to the non declaration of the taxable turnover. Further, the present impugned notice does not anywhere indicate as if the earlier assessment made on 09.09.2016, is sought to be revised based on certain reasons and circumstances. On the other hand, the present impugned notices are issued, as if it is the original notice of proposal itself, without there being reference to the earlier notice dated 14.07.2016 and the assessment orders passed on 09.09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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