2018 (10) TMI 884

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....aran Additional Government Pleader ORDER Mr.M.Hariharan, learned Additional Government Pleader takes notice for the respondent. By consent, the writ petition is taken up for final disposal at the admission stage itself. 2.The petitioner is aggrieved against the order of assessment dated 30.08.2018 passed in respect of the assessment year 2004-05. The petitioner is a registered dealer and ....

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....in the absence of Form C declaration. The petitioner sought time by stating that he had undergone surgery. Again, another notice dated 03.07.2018 was issued calling upon the petitioner to appear for hearing along with a written representation with necessary documents. The petitioner sent a reply on 23.07.2018 stating that all the records kept in their office along with copies of returns and 'C....

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....ng Officer ought to have furnished a copy of the return to the petitioner so as to enable them to get duplicate 'C' form from buyers in other State and thereafter to furnish the reply accordingly. Since such opportunity was not given to the petitioner, the learned Senior Counsel contended that the impugned order cannot be sustained, as the same was passed without considering the case of th....

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.... 23.07.2018 that they sought for furnishing copy of returns and enclosures so as to enable them to collect the duplicate C-Form from buyers in other state, since the entire records were washed away in the flood took place in the year 2015. When such being the case of the petitioner, I am of the view that the Assessing Officer ought to have given one more opportunity by furnishing the copy of the r....