TMI Blog2020 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... Going by the facts and circumstances and considering that one of the issues before the Assessing Officer is mismatch issue and that the same has to be dealt with in accordance with the guidelines/directions issued in JKM Graphics [ 2017 (3) TMI 536 - MADRAS HIGH COURT ] , further considering the fact that the petitioner was not heard before passing the orders of assessment and that the orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up for hearing through Video-Conferencing mode. 2. Heard the learned counsel for the petitioner and the learned Government Advocate who takes notice for the respondents. 3. Since the issues involved in these two writ petitions lie in a narrow compass, the main writ petitions themselves are taken up for final disposal, as this Court is inclined to remit the matter back to the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5. The learned Government Advocate, based on instructions, submitted that the assessment orders were not served on the petitioner immediately after passing the same and on the other hand, it was served on them only recently. 6. Out of the several issues involved before the Assessing Officer, in the assessment proceedings, one such issue is admittedly, mismatch issue. There is no dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, further considering the fact that the petitioner was not heard before passing the orders of assessment and that the orders of assessment themselves were served on the petitioner only recently, this Court is of the view that interest of both parties will be protected if the matter is remitted back to the Assessing Officer to redo the assessment afresh on all issues by giving due opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer is directed to consider those issues afresh and pass orders on the same on merits and in accordance with law after considering the objections raised by the petitioner and also after hearing them in person. The whole exercise shall be done by the Assessing Officer as expeditiously as possible. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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