2016 (9) TMI 666

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....he Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mr.N.Sriprakash, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with their consent, the writ petitions are taken up for disposal. 2. In these writ petitions, the petitioner has challenged the orders of assessment dated 16.09.2015 under the pro....

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....learned Additional Government Pleader appearing for the respondent, on instructions, submitted that the Assessing Officer has met him and assured to give written instructions but does not approached him thereafter but would admit that an opportunity of personal hearing was not granted. 5. The issue as to whether personal hearing has to be granted or not has been settled by this Court in the dec....

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....atory enclose details of the facts referred to as the basis for the additional tax demand proposed in the notice as below: (a)In case of return mismatch-based notices, invoice-wise data of mismatches for each demand must be mandatorily attached to the notice either in print form or as a CID or send as email (in case it is voluminous). (b)The fact of enclosing such mismatch transa....

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....e either in print form or as a CID or send as email (in case it is voluminous). Further, the fact of enclosing such mismatch transaction date (Invoice level) shall be clearly mentioned entered in the notice and acknowledgment receipt obtained. Further, personal hearing has been held to be mandatorily granted and the Assessing Officer was directed to give a patient hearing to the dealer in order to....