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TMI Blog2021 (3) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Mrs.J.Padmavathi Devi Special Government Pleader COMMON ORDER Heard the learned counsel on either side. 2.The petitioner is a dealer in computer peripherals. He has registered with the respondent as assessee. The assessment years pertain to 2014-15, 2015-16 and 2016-17. The petitioner's assessment was deemed to have been concluded under Section 22(2) of TNVAT Act. While s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondents have filed a detailed reply controverting the stand projected by the petitioner. The learned Special Government Pleader took me through the averments set out in the counter affidavit. Her argument is basically two fold. She would argue that during the personal hearing, the petitioner did not produce any records so as to substantiate his defence. The other defence is that these wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I went through the manner, in which, the respondent has dealt with the petitioner's objections. 6.The respondent in all the three impugned orders had stated that the Inspecting Officers had verified the relevant records and that they had correctly proved along with recorded evidence and that it was accepted by one Thiru.S.Kathir Rajan, who was the Managing Director of the petitioner entity du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am satisfied that the respondent has merely reproduced the stand of the Enforcement Wing Officials and has not dealt with the issue independently. A learned Judge of this Court in Amutha Metals Vs. Commercial Tax Officer, Mannady (East), Assessment Circle, Chennai (2007) 9 VST 478 (Mad) held that if the reasoning stated by the Enforcement Officials is taken as correct reason, there is no need fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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