2020 (7) TMI 672

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....Heard Mr. Joseph Prabakar, learned counsel for the petitioner and Mr. R. Swarnavel, learned Government Advocate for the respondent. 2. Since the issue involved is short and since both learned counsel express consent, these writ petitions are disposed finally even at the stage of admission. 3. The impugned assessments have been passed for the periods 2010-11 to 2015-16 under the provisions of the....

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....abeyance, however issuing pre-assessment notices in time in order that the assessments are kept alive until such time the central mechanism is put in place. The relevant portion of the said circular reads as follows: 'c) Where a proposal received from the Enforcement Wing/ISIC involves mismatch of ITC and other issues, the issues other than mismatch of ITC can be finalized by the assessing autho....