2014 (9) TMI 720

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....these writ petitions make individual challenge to the impugned order dated 30.04.2014 passed by the respondent and the said order came to be passed based on inspection conducted by Enforcement Wing, wherein, certain defects were pointed out and revision of assessment was sought to be done for which, notices were issued to the petitioner and he also filed reply, thereafter, the above said orders ca....

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....e and without giving opportunity to the petitioner had passed the impugned assessment order in haste. Therefore, it is submitted that the impugned order has been passed in gross violation of principles of natural justice." 3. The learned counsel appearing for the petitioner in these writ petitions would vehemently contend that the notice for revision of assessment in respect of 7 years came to be....

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....the respondent so as to enable the petitioner to furnish the certificate given by the Chartered Accountant to prove that the transactions of sale of assets had taken place in various other states outside Tamil Nadu and also the income received under other income does not pertain to sale transactions. 4. Per contra, Mr.A.R.Jayaprathap, learned Government Advocate, appearing for the respondent woul....

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....r appeared on 09.04.2014 and submitted a reply on 09.04.2014 and taking into consideration of the same, the impugned order came to be passed. 7. Though, it is vehemently pointed out by the learned counsel appearing for the petitioner that they submitted a detailed reply on 09.04.2014 in respect of similar notices issued, the respondent without affording any opportunity to the petitioner passed im....