2020 (3) TMI 1456

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....HE HON'BLE MR. JUSTICE R. SURESH KUMAR For the Appellant  : Mr.R. Sreedhar For the Respondent : Mrs. N. Mala, Spl. Govt. Pleader COMMON ORDER [DR. VINEET KOTHARI, J.] The petitioner/assessee M/s. Murugan & Co., has filed these intra court appeals aggrieved by the order dated 12.11.2019, passed by the learned Single Judge, dismissing the Writ Petitions, which according to th....

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....otice calling upon the petitioner to produce the documents for the purpose of assessment in respect of those assessment years, are to be construed as the commencement of assessment proceedings. When the above said notices were issued before the expiry of three years, this Court is of the view that the consequent preassessment notices impugned in these writ petitions are not barred by limitation an....

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....sonal hearing to the petitioner and thereafter, pass an order of assessment on merits and in accordance with law within a period of six weeks thereafter. No costs. ' 3. Learned counsel for the petitioner/assessee has urged before this Court that as per Section 24(5) of the Pondicherry Value Added Tax Act, no assessment could be made beyond the period of three years and therefore the summons....