2014 (9) TMI 230

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....Petition is taken up for final disposal at the time of admission itself. Mr.R.Karthikeyan, the learned Additional Government Pleader takes notice for the respondents. 2. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent. 3. The only ground on which the impugned assessment order has been challenged by contending that ....

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....is entitled for separate pre-assessment notice. Thereafter, the petitioner should be given opportunity to submit his reply. Thereafter, the matter should be adjudicated and separate orders have to be passed. 6. Since the said procedure has not been followed, on this technical ground alone, the writ petition is allowed and the impugned assessment order is set aside and the matter is remanded to th....