2007 (11) TMI 579

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the court was made by Mrs. CHITRA VENKATARAMAN J.-The writ petitions are filed against the order of the Tamil Nadu Taxation Special Tribunal rejecting the original petitions filed by the petitioner on the ground that the delay in filing the appeals before the Appellate Assistant Commissioner could not be condoned as the appeals were sought to be filed beyond the statutory period prescribed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e nor appeared before the assessing officer. Hence , in respect of the above assessment years, the assessing officer assessed the tax payable by the petitioner and also levied penalty under section 12(3)(b) of the TNGST Act. The said assessment orders were served on the petitioner on March 12, 2002. Against the said assessment orders, the petitioner preferred appeals before the Assistant Appellate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner. Aggrieved by the same, the petitioner has come before this court challenging the correctness of the order of the Tribunal. Learned counsel appearing for the petitioner pointed out that the terms of the contract agreement shows that the contract is purely a works contract and that while passing the assessment orders statutory deductions under section 3B were not made by the assessing offic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... officer as well as the impugned orders of the Taxation Special Tribunal by directing the petitioner to appear before the assessing officer the second respondent, the Commercial Tax Officer (FAC), Thanjavur II Assessment Circle, Thanjavur on December 10, 2007 and produce the relevant contract agreements, the books of account pertaining to the entire dealings and other documents relied on by him so....