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TMI Blog2019 (10) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Pleader (Tax) ORDER Mr.M.Hariharan, learned Additional Government Pleader (Tax) takes notice for the respondent. By consent of both the parties, the writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order of assessment dated 30.07.2019. 3. The case of the petitioner is as follows: One company situated in Canada vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, a notice of proposal was issued on 25.04.2019, proposing to revise the assessment. The petitioner submitted their reply on 29.05.2019, 10.06.2019, 19.06.2019 and 02.07.2019. They also filed Form-WW, Chartered Accountants new certification in support of their claim. The petitioner came to know and realized that the figures in respect of sale of products liable to VAT and sale of services liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent, on the other hand, submitted that several opportunities were given to the petitioner to place the materials in support of their contention, however, the same was not utilized. Therefore, he contented that the petitioner cannot seek for one more opportunity as a matter of right. 6. Heard both sides and perused the materials placed before this Court. 7. The Assessing Officer, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, it is seen that the petitioner was given several opportunities. However, considering the fact that the claim of the petitioner is that there is a genuine mistake committed in interchanging the figures relating to sale of products as well as sale of service and when such mistake is sought to be rectified and further considering the fact that the petitioner-Company is engaged in rendering mainte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of this order. (b) The petitioner shall also file necessary documents in support of their claim along with such payment. (c) On receipt of such payment and furnishing of documents, the Assessing Officer shall fix the date of personal hearing and inform the same to the petitioner. (d) On completion of such personal hearing, the Assessing Officer shall pass fresh order of assessment on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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