TMI Blog2017 (11) TMI 1950X X X X Extracts X X X X X X X X Extracts X X X X ..... ond respondent, being a new officer, should have afforded an opportunity to the petitioner especially when the revision notices were issued in the year 2015. Thus, this Court is unable to approve the manner, in which, the impugned assessments have been completed. The matters are remitted back to the second respondent for a fresh consideration. The second respondent shall direct the petitioner to appear before her and furnish all details as sought for by them, after which, the petitioner should be given a reasonable time to submit further objections - Appeal allowed by way of remand. - Writ Petition Nos.30305 to 30309 of 2017 And W.M.P.Nos.33039 to 33043 of 2017 - - - Dated:- 24-11-2017 - THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir turnover and paid tax, the petitioner cannot be blamed. To support such an stand, the petitioner placed reliance on the judgments reported in the cases of (i) [(2012) 50 VST 179 (MAD.)] Althaf Shoes (p) Ltd., Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai. (ii) (2013) 60 VST 283 (MAD.) (Sri Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani-I Assmt. Circle, Chennai and another and (iii) W.P.No. 9265 of 2014 dated 06.11.2014 ( Infinity whole sale Ltd., Assistant Commissioner (CT), Koyambedu Assessment Circle, Chennai 107. 3.With regard to the other allegations, the petitioner submitted that he is at a loss to understand how the conclusion can be arrived at that there was a suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 days from the said date. However, no communication was received from the respondents. But, another notice dated 13.06.2017 was issued by the second respondent directing the petitioner to appear for a personal hearing before the second respondent. The petitioner appeared for the personal hearing and reiterated their request, since, by then, the officer had changed and the present Assessing Officer has taken charge. 7.The petitioner is stated to have requested the second respondent to furnish all the records and documents and afford them a reasonable opportunity to file their objections. However, the second respondent has not referred to the notice dated 06.07.2017 in the impugned assessment orders and completed the assessments stating t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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