2016 (10) TMI 261

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.... ORDER Heard Ms.S.Thenmozhi, learned counsel appearing for the petitioner and Ms.Vasudha Thiagarajan, learned Additional Government Pleader for the respondent. By consent of the learned Counsel appearing for both sides, the Writ Petition is taken up for final disposal. 2. The petitioner is a manufacturer and dealer of Aluminum Radiators, Inter Coolers and Oil Coolers and registered with t....

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.... the respondent to accept the same and to redo the assessment. However, this was refused to be accepted by order dated 05.01.2016. 4. The petitioner challenged the assessment order by filing a writ petition in W.P.No.10535 of 2016. The said writ petition was allowed by order dated 21.03.2016 by setting aside the order of the first assessment dated 05.01.2016 and remanded the case for fresh cons....

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....d also have the power to redo the assessment, moreso, when the Court directed to redo the matter. Thus, if the petitioner has made a statement with regard to the sales return and cash discount and produced the necessary documents, it is always open to the assessing officer to take into consideration those documents and take a decision in the matter. Therefore, the respondent need not restrict hims....