2016 (9) TMI 1574

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....Pleader COMMON ORDER Heard Mr. Adithya Reddy, learned Counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice for the respondent. With the consent of the learned counsel appearing on either side, the Writ Petitions are taken up for hearing. 2.The petitioner has come forward with these Writ Petitions, challenging the impugned asse....

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....015 dated 23.02.2015, respectively, on verification of the web-site of the Commercial Tax Department, stating that the web-site shows that the petitioner has effected purchases within the State of Tamil Nadu, and has submitted 'NIL' returns for the relevant years. The petitioner submitted a letter dated 26.3.2015, by stating that he is a small dealer and on account of health condition, he ....

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....d if there are any discrepancies, the petitioner could have explained the same. Furthermore, even though the petitioner did not specifically seek for an opportunity of personal hearing, nothing prevented the Assessing Officer from calling upon the petitioner to appear before him and explain the discrepancies. However, this appears to have not been done and the assessment has been completed. 6.In ....