2019 (6) TMI 451

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...., Government Advocate ORDER Mr.J.Rajmohan, learned counsel on record for the petitioner is before this Court. Ms.Dhanamadhri, learned Government Advocate (Tax) accepts notice on behalf of the sole respondent. 2. With the consent of both the learned counsel, the main writ petition itself is taken up for disposal though this writ petition is listed under the caption 'FOR ADMISSION' ....

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....rits. 7. Petitioner is an assesee in the books of Assistant Commissioner (CT), Cuddalore (Town) Assessment Circle, who is the sole respondent in the instant writ petition. Petitioner was filing monthly returns for the assessment year 2011-12. 8. The petitioner was reassessed in proceedings dated 15.12.2014. Vide the reassessment order, a specified amount (as specified in the impugned order) ....

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.... not disputed. All that is submitted before this Court is that one of the partners of the petitioner firm was indisposed/hospitalised and the records could not be produced owing to this reason. To be noted, the time taken/time that elapsed in the process of summons being issued and pre-assessment notice being sent (both of which did not evoke a reply from the writ petitioner) itself is one and hal....