2021 (3) TMI 958

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.....Rajasekar for Ms.R.Hemalatha For the Respondent : Mrs.J.Padmavathi Devi Special Government Pleader COMMON ORDER Heard the learned counsel on either side. 2.The petitioner is a dealer in computer peripherals. He has registered with the respondent as assessee. The assessment years pertain to 2014-15, 2015-16 and 2016-17. The petitioner's assessment was deemed to have been concluded ....

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....ut to challenge in these writ petitions. 3.The respondents have filed a detailed reply controverting the stand projected by the petitioner. The learned Special Government Pleader took me through the averments set out in the counter affidavit. Her argument is basically two fold. She would argue that during the personal hearing, the petitioner did not produce any records so as to substantiate ....

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....ls. To test the correctness of the said contention, I went through the manner, in which, the respondent has dealt with the petitioner's objections. 6.The respondent in all the three impugned orders had stated that the Inspecting Officers had verified the relevant records and that they had correctly proved along with recorded evidence and that it was accepted by one Thiru.S.Kathir Rajan, who....

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....into making some admissions at the time of inspection. 7.I am satisfied that the respondent has merely reproduced the stand of the Enforcement Wing Officials and has not dealt with the issue independently. A learned Judge of this Court in Amutha Metals Vs. Commercial Tax Officer, Mannady (East), Assessment Circle, Chennai (2007) 9 VST 478 (Mad) held that if the reasoning stated by the Enforceme....