2024 (7) TMI 461

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....e C. Saravanan For the Petitioner in all W.Ps. : Mr. Raja. Karthikeyan For the Respondent in all W.Ps. : Mr. J.K. Jayaselan Government Advocate COMMON ORDER By this common order, all these writ petitions are being disposed of. 2. In these writ petitions, the petitioner is aggrieved by the impugned assessment orders dated 25.04.2023 for the respective assessment years. 3. Earlier,....

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.... first shall provide the copy purchase invoices, details of payment and details of delivery of goods in which the Assessing Officer levied tax against the appellant and to conduct details enquiry in this regard. The assessing officer is also directed to follow the Hon'ble High Court judgment in the case of Tvl.JKM Graphics Solutions Private Limited Vs Commercial Tax officer reported i....

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....tated that the petitioner has not furnished the documents. Para 9 of the counter filed by the respondent reads as under: "9. It is submitted that, verification of records available in this office revealed that the dealer had not produced any documentary evidences, even before passing of orders dated 12.01.2022, even to the personal hearing notice dated 24.03.2023 and even before the passi....