2014 (7) TMI 1090

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....R Janarthanam Additional Government Pleader ORDER :- As the issues involved in all the Writ Petitions are common with a challenge to the very same Government Order, they have been taken up together and dealt with by a Common Order. 2. The case of the petitioner is that the petitioner is a manufacturer of cotton and blended yarn and an assessee on the file of the second respondent herein. ....

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....nge in these Writ Petitions. 3. The learned counsel appearing for the petitioner submits that for the assessment years 2003 - 2004, 2004 - 2005 and 2005 - 2006, the second respondent had assessed the petitioner, by assessment orders, dated 31.03.2008 and 27.06.2008, which were challenged by the petitioner by filing W.P.[MD].Nos.4762, 4763 and 9408 of 2008. Initially, this Court granted interim ....

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....submits that as per Section 3(5) of the Act, if the designated authority finds any defect or omission in the applications, he shall return such applications for rectification of the defects within ten days from the date of receipt of the said application. Even though the authority had failed to do so, the petitioner, after receipt of the revised assessment orders, filed applications, on 30.01.2012....

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.... of interest on the part of the petitioner, he would have intimated the same to the petitioner within ten days from the date of receipt of such application and if the defects could have been pointed out by the first respondent in time, the petitioner can have a chance to rectify the same. However, the first respondent had failed to do so. Hence, this Court is of the view that the impugned orders c....