2016 (11) TMI 612

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....he rolls of the Commercial Tax Officer, Panruti Rural, Cuddalore District is the appellant before us. He instituted the Writ Petition calling in question the validity of the order of assessment made on 13.3.2015 by the assessing officer. He also made a serious issue with regard to the sustainability of the order of attachment to his Bank Account passed on 3.6.2015 by the assessing officer on the ground that the tax due, as determined in the assessment order dated 13.3.2015 remain unpaid and uncleared. 3. Heard Sri.V.Sundareswaran, learned counsel appearing for the appellant and Sri.S. Kanmani Annamalai, learned Addl. Government Pleader for the Commercial Tax Department. 4. The main plank of the submissions of Sri.Sundareswaran is that....

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....s the assessee did appear before the same assessing officer during the months of May and June 2015, but they were never informed of passing of the assessment order on 13.3.2015. We also find that there is a specific assertion made that for the previous assessment years, the declared sale value has been accepted by the assessing officer without any remark and only for the assessment year 4  2009-10, with which we are concerned, in the instant case, a dispute is sought to be raised, that too on the basis that there is a difference between purchase and sale values. 7. While we are not interested in going into the merits of the claim made by the appellant, but however, we are only concerned with the factum as to whether the notice dated....

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....t he has also not received the assessment order for him to be described to be a defaulter. Further we find that from the copies of the Tax Deduction at Source certificates, nearly around Rs. 60 lakhs of tax has already been deducted and transmitted and therefore there appears to be some basis behind the assertion of the assessee that he is not liable to pay taxes in addition and if only an opportunity of participation is accorded, he will be able to produce the original TDS certificates and establish that tax liability already stood discharged by him. 10. For the aforementioned reasons, we find that the ends of the justice would be better served, if we provide an opportunity to the appellant/assessee to participate in the assessment proc....