2009 (8) TMI 1082

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....able turnover exceeding Rs. 50 lakhs, under section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, for the year 2007-08. The assessment was made on February 27, 2009, on the basis of the self-assessment made by the petitioner at the earliest point of time, despite the fact that the petitioner had also filed revised returns on October 13, 2008 itself. Subsequently, the assessing officer issu....

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....ing a return. The provision reads as follows: "22. Procedure to be followed by assessing authority.-(1) . . . (6) (a) Any dealer assessed under sub-section (4) may, within a period of thirty days from the date of service of the assessment order, apply to the assessing authority for reassessment, along with the correct and complete return as prescribed. On such application, the assessing auth....

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....uthority to carry out reassessment, are all indications that a revised return is not allergic to the provisions of Tamil Nadu Value Added Tax Act. Therefore the respondent may keep an open mind and examine the revised return, along with any documents and objections submitted by the petitioner, as otherwise the very assessment order passed on February 27, 2009, without taking note of the revised re....