2017 (11) TMI 134

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....ar For the Respondent : Mr.K.Venkatesh ORDER Heard Mr.D.Vijayakumar, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate (Taxes), who accepts notice on behalf of the respondent. As the issue involved in these Writ Petitions and the parties are one and the same, with the consent on either side, they were taken up together for final disposal ....

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....t had advised the petitioner, stating that, the issue pertaining to the mismatch is pending for consideration before this Court, and therefore, the Assessing Officer will not consider any objections, which may be filed by the dealer/petitioner, and the petitioner earnestly believing the advise given by the consultant, had not followed up the matter. Further, the petitioner was not aware of the fac....

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.... Court is that the petitioner has got all the details to establish that the allegations made against them is not sustainable, and if the details of the web-report has been furnished to the petitioner with an opportunity to cross-examine the third party, then, they would be in a position to establish their case that those transactions have no connection with them, or, it was in the course of normal....

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....ed tax for each of the assessment years, and such payment shall be effected within a period of three weeks from the date of receipt of a copy of this order. If the petitioner complies with this condition, then, they will be entitled to treat the impugned assessment orders as show cause notices, and submit their objections within 15 days thereafter, enclosing all relevant records to fortify their c....