2016 (12) TMI 692

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....sions of the Tamil Nadu Value Added Tax, 2006 (TNVAT Act) (hereinafter referred to as the Act ). In these writ petitions, the petitioner has challenged the orders of assessment for the year 2008-2009 and 2009-2010 respectively and the challenge is confined only to two issues, namely, regarding the purchase turnover in which tax has been levied under Section 12 of the Act and with regard to sale of assets. In so far as the other issues, namely, TDS, Works Contract, etc., the petitioner filed an appeal before the Appellate Authority and the appeal is pending. On a reading of the impugned assessment orders, more particularly, the findings rendered in paragraph 22/23 is concerned, it is seen that the Assessing Officer has accepted the stand tak....

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....he Act for rectification of the mistake. Though other grounds were raised, since the appeal is pending in respect of other grounds, the same are not gone into in these writ petitions. However, the respondent rejected the application under Section 84 of the Act by an non-speaking order stating that the assessment has been completed on the basis of the details available in the returns and also the additional details furnished in the objections filed by the petitioner. Therefore, the petitioner seeks for setting aside the findings of the Assessing Officer on these two issues by setting aside the assessment on those two heads. 4. In the counter affidavit filed by the respondent, the above mentioned fact have not been controverted. But curiou....