2017 (9) TMI 1047

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....he Respondent : No Appearance JUDGMENT This intra-Court appeal is directed against the order dated 16 July, 2014, in W.P.(MD)No.11407 of 2014, dismissing the Writ Petition filed by the appellant, impugning the assessment order dated 16 May, 2014 on the file of the Commercial Tax officer-II, Dindigul. 2. The appellant is an assessee on the file of the respondent. The appellant appears to h....

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....d the Writ Petition with a clear finding that the matter requires adjudication of facts and as such, the proper remedy is to file appeal. The order is under challenge in this intra- Court appeal. 5. The learned counsel for the appellant contended that the appellant raised a pure question of law before the Writ Court as to whether the closure of one line of business, namely Wind Mill division wo....

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....as under the impression that disposal of the Wind Mill as a going concern would qualify the Company for exemption under Section 2(42C) of the Income Tax Act, 1961 and as per Explanation III to Section 2(41) of the Tamil Nadu Value Added Tax Act, 2006. 8. The premises of the appellant was raided by the Enforcement Wing of the Commercial Tax Department. The documents seized from the appellant mad....

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....e respondent, after giving personal hearing to the appellant, passed the assessment order dated 16 May, 2014. 10. The appellant submitted to the jurisdiction of the assessing authority and contested the matter. Nothing prevented the appellant from challenging the pre-revision notice, in case the Company was of the view that the assessing authority has no jurisdiction to take up the matter. The ....