9911796707
TMI Blog2014 (9) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... before the above said Authority, this Court is of the view that these writ petitions cannot be entertained and therefore, the writ petitions are dismissed at the admission stage itself. However, this Court taking into consideration of the fact that the petitioner in these writ petitions are diligently prosecuting the writ petitions and that they should be given time to file appeal before the Appellate Authority, the petitioner in these writ petitions are granted time of two weeks from the date of receipt of a copy of this order to file appeals before the Appellate Authority - Decided against assessee. - W.P.Nos.17244 to 17246 of 2014 and M.P.Nos.1 to 1 of 2014 - - - Dated:- 8-7-2014 - M. Sathyanarayanan,JJ. For the Petitioner : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of natural justice. 3. The learned counsel appearing for the petitioner in these writ petitions would vehemently contend that the notice for revision of assessment in respect of 7 years came to be issued on 05.03.2014, for which, the petitioner submitted his initial reply on 27.03.2014, which was followed by a detailed reply on 09.04.2014; however, the respondent without granting further time and without giving opportunity to the petitioner had passed the impugned order for 7 years within a short span of time of 14 days on 30.04.2014 and it exhibits non-application of mind on the part of the respondent. It is further contended by the learned counsel for the petitioner that though the petitioner has been afforded opportunity on 09.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reply on 09.04.2014 and taking into consideration of the same, the impugned order came to be passed. 7. Though, it is vehemently pointed out by the learned counsel appearing for the petitioner that they submitted a detailed reply on 09.04.2014 in respect of similar notices issued, the respondent without affording any opportunity to the petitioner passed impugned assessment order for 7 years in non-application of mind and in a short span of time on 30.04.2014 and that they should be given further opportunity to submit their response, this Court is of the view, such kind of plea cannot be entertained by this Court for the reason that the petitioner is having effective alternative remedy before the Appellate Deputy Commissioner of Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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