2016 (10) TMI 940

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....r.V.Sundareswaran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent in all Writ Petitions. With the consent of the learned counsel appearing on either side, the Writ 2. In all these Writ Petitions, the petitioner has challenged the orders of assessment dated 10.07.2015, under the provisions of the Tamil Nad....

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....her words, the petitioner would state that the respondent is insisting upon the compliance of something which they are unable to do for the reasons not attributable to them. One more contention raised by the petitioner is that the respondent has to independently apply his mind as the Assessing Officer should not be solely guided by the D-3 proposal. 5. From paragraph No.5 of the counter affidavit....

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.... several dates for getting instructions on the limited aspect as to whether the petitioner's plea that they are unable to obtain Form-S Certificate, specific instruction has not been given to the learned Additional Government Pleader on the said aspect. However, considering the facts and circumstances of the case, this Court is of the view that the Assessing Officer has to redo the assessment ....