2014 (2) TMI 1134

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....ayaprathap, Addl. Government Pleader (Tax) ORDER By consent of the learned counsel on either side, this Writ Petition is taken up for final disposal at the stage of admission itself. 2. Heard Mr.M.A.Mudimannan, learned counsel for the petitioner and Mr.A.R.Jayaprathap, learned Additional Government Pleader (Tax) appearing for the respondent. 3. Seeking to quash the revised assessment o....

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.... their claim before the Enforcement Wing Officials. In the notice, the respondent has given 15 days' time to file objections by the petitioner and the said notice was received by the petitioner on 08.11.2013. Due to the arrangements for betrothal and marriage function of the daughter of the General Manager, the deponent herein, the deponent misplaced the notice and it was not brought to the no....

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....e other hand, learned Government Advocate (Tax) would submit that even after issuing notice to the petitioner, no reply/objections were filed. Therefore, there is no legal impediment for the Assessing Officer to proceed further in making the demand and the impugned order is perfectly valid. 7. In the impugned orders dated 04.12.2013 passed by the respondent, it is stated that the assessment per....

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....nd. 9. In that view of the matter, considering the plea made by the petitioner to give him an opportunity to file objections to the demand notice dated 25.10.2013 and the reasons assigned by him for not filing the same, the petitioner is directed to file his objections to the demand notice dated 25.10.2013 within a period of two (2) weeks from the date of receipt of a copy of this order. On suc....