2022 (3) TMI 1250

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....titioner in all W.Ps : Mr.S.Rajasekar For the Respondent in all W.Ps : Mr.R.Siddharth, Government Advocate COMMON ORDER The prayer sought for herein in these writ petitions is for a Writ of Certiorari, calling for the impugned proceedings of the Respondent in Rc.A3/357/2019 TIN 33404461920 dated 03.02.2022 in respect of 2009-10, 2010-11, 2013-14 and 2014-15 respectively, quash the same as....

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....s simply quoted the provision of Section 84 and stated that, the assessing officer is not empowered to revise the assessment, and accordingly he rejected it without citing any reason. Therefore, the impugned order shall not stand in the legal scrutiny and hence the petitioner seeks the indulgence of this Court. 5. Heard, Mr.R.Siddharth, learned Government Advocate appearing for the respondent. ....

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....ovision to revise the basic assessment made with reference to some omission and irregularities. Therefore you are requested to pay the entire arrear for the years 2009-10, 2010-11, 2013-14 and 2014-15 without any further delay." 8. On perusal of this reasoning given by the assessing authority stating that the Section ie., Section 84 does not speak about the revision of assessment and a....