2018 (9) TMI 1897

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....itions : Mr. N. Sudalaimuthu And Mr. S. Karunakar For The Petitions : Mr. R. Murugan, Additional Government Pleader COMMON ORDER These writ petitions have been filed by the petitioner challenging the revised assessment orders dated 28. 03. 2018 passed by the respondent for the assessment years 2007-2008, 2008-2009, 2009-2010 and 2010-2011. . 2. When these matters came up for hearing to....

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....ugned orders. 3. In support of above submission, the learned counsel appearing for the petitioner relied upon an unreported decision of a learned Single Judge of this Court in Thiru. S. Philip Vs. The Commercial Tax Officer, (W. P. (MD). No. 9500 of 2015), dated 01. 04. 2015, wherein this Court has held in paragraph Nos. 3 to 4 as follows: According to the petitioner, the revision orde....

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....asives Vs. Commercial Tax Officer, Manali Assessment Circle, Chennai reported in (2014) 68 VST 386 (Mad), wherein this Court has held as follows: allowing the appeal, that under Section 16(1) as it stood prior to amendment where the whole or any part of the turnover of business of a dealer had escaped assessment of tax, the assessing officer had power to revise the assessment at any time ....