2026 (4) TMI 1259

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....aja Karthikeyan (in all writ petitions) For the Respondents : Mr. R. Sureshkumar Additional Government Pleader COMMON ORDER These writ petitions have been filed challenging the impugned assessment orders of the respondent dated 17.11.2025 and 01.12.2025. 2. Heard the learned counsel for the petitioner and learned Additional Government Pleader appearing for the respondents. 3. The pe....

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....39;ble Supreme Court has categorically held that intelligence based enforcement action can be initiated by any one of the Central or the State Tax administrations despite the taxpayer having been assigned to the other administration. 6. Therefore, in such view of the matter, certainly, the petitioner has been registered under the Central authorities, insofar as enforcement action is concerned, ....

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....oceedings under Section 74, the respondent has to cull out the materials with regard to misrepresentation. However, no such materials were culled out. As far as this aspect is concerned, in these present cases, the petitioner had filed a reply. However, without properly considering the reply, if any order is passed, the remedy available to the petitioner is to file an appeal and agitate the same i....