2017 (9) TMI 1727

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.... Mr. R. Veeramanikandan For Respondents : Mr. R. Karthikeyan Additional Government Pleader ORDER By consent of both parties, the writ petition itself is taken up for final disposal. 2. This writ petition is directed against the impugned assessment order dated 02.08.2017 passed by the Commercial Tax Officer, Karaikudi Assessment Circle. 3. The petitioner has given a detailed explanat....

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.... the respondents should have called the petitioner for personal hearing in order to clarify the same, which has not been done. As a result, huge prejudice has been caused to the petitioner and secondly, a sum of Rs. 3,41,533/- has been declared as the tax due, which is liable to be paid by the petitioner. 5. When the respondents come forward by giving a last opportunity to the petitioner, the p....

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....ve an opportunity of personal hearing to the petitioner, either in respect of mismatch or on excess reporting of the purchase turn over. But, the petitioner having not asked for a personal hearing, cannot today assail the impugned order. 7. Although, this Court finds some force on the submission made by the learned Additional Government Pleader, as a matter of fact, when the respondent Assessin....