2016 (7) TMI 442

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....malai Additional Govt. Pleader ORDER Heard Mr.B.Raveendran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepting notice on behalf of respondent. With the consent of the learned counsel on either side, the Writ Petitions are taken up for final disposal. 2. This is the second time, the petitioner is before this Court, poin....

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....he procedure contemplated therein should be followed. Therefore, the said Writ Petition was allowed and the Assessment Order dated 30.01.2015, was quashed with a direction to the first respondent to decide the matter afresh, after giving a reasonable opportunity to the petitioner. 4. Thereafter, a notice was issued to the petitioner dated 22.01.2016, stating that they were directed to appear fo....

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....ctions. The said opportunity was availed by the petitioner and they have submitted their objections on 08.03.2016. The first respondent thereafter proceeded to pass the impugned order and from a perusal of the impugned order, it is seen that the Assessing Officer has referred to the petitioner's objection. However, it has proceeded to confirm the total and taxable turnover and accordingly, re-....

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.... and for passing necessary orders. 7. The learned Senior Counsel appearing for the petitioner submitted that the petitioner is in possession C-Forms and prays for one more opportunity and that would be the final opportunity, so as to enable the petitioner to produce the records to enable the assessing authority to consider the same. 8. In the light of the above, the impugned order passed by ....