2015 (3) TMI 1381

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....P(T) ORDER Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader, who takes notice for the respondent. 2. By consent of both the counsels, the writ petition itself is taken up for final hearing at the admission stage. 3. The petitioner has filed the above writ petition to issue a writ of certiorari to call for the records of ....

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....he excess payment for any assessment years and only after this explanation through his letter dated 19.02.2014, the order of assessment dated 28.03.2014 was made. Further, thepetitioner contended that once order was made after adjusting the arrears out of the excess payment, cannot be reversed for the reason that such adjustment cannot be made possible for the arrears emanated for the preceding as....