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TMI Blog2016 (1) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... e frame. - violation of principles of natural justice is proved, the impugned orders dated 27.02.2015 cannot be sustained - Decided in favour of assessee. - W. P. Nos. 27805 to 27808 of 2015, M. P. Nos. 1 of 2015 - - - Dated:- 25-9-2015 - R Mahadevan, J. For the Petitioner : Mr. N Inbarajan For the Respondent : Mr. S Manoharan Sundaram, AGP (T) ORDER Heard the learned counsel for the petitioner and Mr.S.Manoharan Sundaram, learned Additional Government Pleader (Taxes) for the respondent and with their consent, the main writ petitions are taken up for disposal. 2. These writ petitions are filed challenging the orders of the respondent issued in TIN No. 33720961499 / 2007 - 08 to 2010-2011 respectively dated 27.2.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 27(3) of the Act and based on that the impugned orders dated 27.02.2015 came to be issued. That apart, according to the learned counsel for the petitioner, the respondent in the impugned orders has stated that though notices were issued to the business place directing them to file their objections along with records, since the same were returned unserved on 28.01.2015, they have no other option except to confirm the proposals. 4. The learned counsel for the petitioner submitted that both the notices dated 23.01.2015 as well as the impugned orders dated 27.02.2015 were communicated to their principal place of business, whereas the petitioner has already intimated to the Enforcement Wing Officers on 30.05.2012 itself about th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders came to be passed on 27.02.2015, without serving proper notices. The one and only allegation against the impugned orders is that no pre-assessment notices were served on the petitioners before passing the impugned orders, which is in violation of principles of natural justice. When the matters were taken up for hearing on 04.09.2015, on this aspect, the learned Additional Government Pleader (Taxes) was directed to get instructions after proper verification of the assessment files. 7. Today, the learned Additional Government Pleader (Taxes) after verifying the concerned file, by producing the same before this Court submitted that no pre-assessment notice was served before passing the impugned orders. The learned Additional Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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