2024 (7) TMI 1348

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....he Petitioner : Mr. N. Sudalai Muthu For the Respondents : Mr. J.K. Jayaselan Government Advocate COMMON ORDER By this common order, these two Writ Petitions are disposed of. 2. Heard learned counsel for the petitioner and learned Government Advocate for the respondents. 3. The petitioner is before this Court against the respective assessment orders both dated 23.02.2024 passed by the first r....

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....t that the impugned orders have been passed in a biased manner as the same Officer has assumed dual role both as the Commercial Tax Officer and the State Tax Officer (Data Analytics) (Intelligence Wing), Virudhunagar. 6. It is further submitted that there is a patent bias writ at large. That apart, it is submitted that the said Officer had already been transferred as early as 02.08.2023, but, has....