2016 (12) TMI 818

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....K.Venkatesh ORDER Heard Mrs.D.Naveena, the learned counsel for the petitioner and Mr.K.Venkatesh, the learned Government Advocate, who accepts notice on behalf of the respondent and with the consent of either side, the writ petitions are taken up for final disposal. 2. One other reason for the Court to dispose of the writ petitions is because the assessment orders have been passed on the ....

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....tained seven proposals, which included a proposal to levy penalty. The petitioner submitted their objections and the objections were taken note of and three out of the seven proposals were dropped, accepting the stand taken by the petitioner. The petitioner has challenged the impugned assessment orders only on the remaining four proposals which have been confirmed. 4. On a perusal of the impugn....

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....ars and Chemicals vs. Assistant Commissioner (CT), reported in 2015(83) VST 233, wherein it is held as follows: "The conclusion of the assessing officer is solely based on the ground that there is no evidence available. But there is no discussion in the assessment order as to the effect of the submissions made by the petitioner and the documents produced. The assessing officer does not ou....

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....ing that it is being done on account of non-production of documents, will amount to violation of principles of natural justice and the assessing officer shall not be justified in drawing an adverse inference on that ground. 7. Accordingly, the writ petitions are allowed. The impugned orders are set aside and the matter is remanded to the respondent for fresh consideration and the petitioner is ....