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2016 (11) TMI 494

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....Petitioner : Mr. N. Sri Prakash For the Respondent : Mr. K. Venkatesh, GA ORDER Heard Mr.N.Sri Prakash, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent, who is assisted by Mr.D.Balamurugan, Assistant Commissioner, Chepauk Assessment Circle, who has appeared before the Court and also produced the files. 2. When the case came up for admission....

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....26.2.2016 only on 5.8.2016 and in this regard, there is no record to the furnishing of true copies of the notices. 3. The learned counsel for the petitioner, on instructions, would also submit that the petitioner would be in a position to effect payment of reasonable amount of disputed tax without prejudice to their rights to enable them to have an opportunity to go before the Assessing Officer.....

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....sulted in certain ramifications and it is not in dispute that insofar as the area, which is sought to be denotified and whatever benefits, which had accrued to the petitioner by virtue of the notification has been paid by the petitioner. However, the Assessing Officer has levied interest on such payment, which is subject matter of challenge in W.P.Nos.34985 of 2016 and 34988 of 2016. 4. Prima fac....

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....t the petitioner may be granted one more opportunity to go before the assessing officer and substantiate their case. 6. Considering the over all facts and circumstances of the case, this Court is inclined to grant one more opportunity to the petitioner to go before the Assessing Officer subject to certain conditions. Accordingly, W.P.Nos. 34981 to 34984 of 2016 are disposed of with the following ....