9911796707
TMI Blog2015 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... law arising in "his case" for an assessment year which is pending before the assessing authority is identical with the question of law arising in his case for another assessment year which is pending before the High Court or the Supreme Court, the assessee may furnish declaration to the assessing authority under section 23(1) - Admittedly, there is no case of the assessee pending for assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for B. Raveendran for the petitioner. S. Kanmani Annamalai, Additional Government Pleader, for the respondent. ORDER In all these writ petitions, the petitioners are 1 registered dealers under the provisions of the Tamil Nadu Value Added Tax Act, 2006, on the file of the respondent. The impugned order in all these cases are orders of reassessment passed 2 by the respondent under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the question of law in the other case or reject the claim if not satisfied. Therefore, it is submitted that the petitioner should be granted liberty to file such a declaration under section 23 of the Act. 3. The learned Additional Government Pleader appearing for the respondent submitted that section 23 of the Act would have absolutely no application to the facts of the case since no case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the petitioner's case for any earlier assessment year before the honourable Supreme Court, the question of invoking the power under section 23, does not arise. Therefore, the submission of the petitioner in this regard stands rejected. Having held so, the only other question which remains is whether the impugned order of assessment will be held to be bad in law for invoking sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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