TMI Blog2018 (4) TMI 1913X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the allegations made by the Enforcement Wing Officials. Therefore, the Assessing Officer has committed serious error in stating that the petitioner themselves have admitted the discrepancies. This would be sufficient, even to the set aside the show cause notice. However, the fact remains that the petitioner submitted their objections and requested for personal hearing so that, they could discus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y details, the same shall be furnished, after which, further opportunity be granted and the assessment shall be redone in accordance with law and a speaking order should be passed - Petition allowed by way of remand. - Writ Petition Nos.4900 to 4905 of 2018 and W.M.P.Nos.6045 to 6050 of 2018 - - - Dated:- 5-4-2018 - THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM For the Petitioner : Mr.A.P.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 15.12.2017, 19.01.2018, 20.12.2017 respectively. 3. The challenge to the impugned assessment orders is on the ground that, it is in total violation of principles of natural justice, and failure to adhere to the direction of the Court, issued in (JKM Graphics Solutions Pvt. Ltd., Vs. Commercial Tax Officer, Vepery Assessment Cirlce, Chennai) reported in 2017 99 VST 343 (Mad). 4. Two i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made the following statement:- j';fspd; kjpg;gPl;oy; cld;ghL ,y;iy vd;w fUj;ij gjpt[ bra;fpnwd . 6. On a reading of the above statement made by the petitioner, it is crystal clear that the petitioner has not accepted the allegations made by the Enforcement Wing Officials. Therefore, the Assessing Officer has committed serious error in stating that the petitioner themselves have admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are completely flawed. 7. For the above reasons, the Writ Petitions are allowed, the impugned orders are set aside and the matters are remanded to the respondent for fresh consideration, who shall first afford an opportunity of personal hearing to the petitioner, and if the petitioner requests for any details, the same shall be furnished, after which, further opportunity be granted and the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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