2018 (6) TMI 1802

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.... & Sales Tax<br>THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM For the Petitioner : Mr. P. Rajumar For the Respondent : Mr. M. Hariharan, AGP COMMON ORDER Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is aggrieved by the revision of assessment made by the respondent for the years 2012-13 to 2015-16. 3. The petitioner alone has to be bla....

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....xure I and that of the sellers in Annexure II. It is also seen that the petitioner refused to sign the statement recorded by the Enforcement Wing at the time of inspection. 5. The learned counsel for the petitioner submits that one opportunity may be granted to the petitioner to go before the Assessing Officer. 6. Considering the said submission, this Court is of the view that one opportunit....