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TMI Blog2007 (9) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ks from the date of receipt of a copy of this order. The records pertaining to the claim of concessional levy of tax should be produced by the petitioner before the assessing authority thereafter within a period of two weeks. On such production of records, the assessing officer is directed to proceed further and complete the assessment in accordance with law. - W.P. Nos. 26785 - - - Dated:- 19-9-2007 - RAVIRAJA PANDIAN K. AND CHITRA VENKATARAMAN , JJ. ORDER:- The order of the court was made by MRS. CHITRA VENKATARAMAN J. The writ petitions are filed against the orders of the Tamil Nadu Taxation Special Tribunal dismissing the original petitions filed by the petitioner challenging the order of the first appellate authority w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu Taxation Special Tribunal directed furnishing of the certified copy of the assessment order. The same was served on him on August 29, 2001. W.P. No. 28135 of 2004 relates to the assessment year 1995-96. Here, a best of judgment was passed on May 30, 2000 on the basis of seized materials. The assessee approached the Tamil Nadu Taxation Special Tribunal alleging that the assessee was not served with copy of the assessment order. The Tamil Nadu Taxation Special Tribunal directed the furnishing of the same. Accordingly, the petitioner received the same on August 29, 2001. The assessee preferred appeals only on April 30, 2002. With the result, when the appeals were sought to be preferred before the Assistant Appellate Commissioner, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 25,465 towards tax; Rs. 5,514 towards surcharge; Rs. 3,021 towards additional tax; and Rs. 34,471 towards penalty, totalling to a sum of Rs. 68,470; and relating to the assessment year 1995-96, fixing the tax liability in a sum of Rs. 4,261 towards tax; Rs. 637 towards surcharge; and Rs. 27,508 towards penalty. It is no doubt true that the appeals preferred were beyond the condonation period. Yet, considering the fact that the dispute involved in these writ petitions is with reference to claim on concessional levy of tax, this court feels that in the interest of justice, the petitioner be given an opportunity to agitate the assessments before the assessing authority. Hence, the impugned orders of the Tribunal are set aside on conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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