2019 (9) TMI 572

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce K. Ravichandrabaabu For the Petitioner : Mr.Mr.N.Prasad for Mr.N.Inbarajan For the Respondents : Mr.M.Hariharan Additional Government Pleader (T) COMMON ORDER The present writ petitions are filed challenging the orders of assessment passed in respect of assessment years 2012-13 to 2016-17. 2.The case of the petitioner is that the impugned assessment orders were passed in violation of princ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the assessee through their letters dated 15.03.2019, requested the Assessing Officer to give them time upto 15th April 2019 for submission of reply by stating that they need to collect more data to justify their time and that they are also preparing GSTR2A reconciliation against their input credit taken in monthly return. It is seen that those letters individually addressed for each assessment y....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was also received by the Assessing Officer, as found in the impugned order itself. If that be the case, the Assessing Officer is not justified in proceeding to pass the assessment orders without informing the assessee as to whether their request for time to submit their reply has been accepted or rejected. In both events, the Assessing Officer is bound to send a communication to the Assessee and i....