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TMI Blog2016 (1) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... counts. However, without complying with the said direction, the petitioner requested an opportunity of personal hearing. Hence, finding no other option, the first respondent passed the impugned assessment orders for the years in question. Held that:- since the petitioner is involved in the business of works contract, it is necessary for the Assessing Officer to verify all the books of accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to the years from 2010-11 to 2014-15 the petitioner has filed the present writ petitions. 3. According to the petitioner, the petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act 2006 and Central Sales Tax Act, 1956 and is engaged in the business of works contract. The petitioner duly filed its returns for the assessment years from 2010-11 to 2014-15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not direct the petitioner to produce the necessary books of accounts, the same were not produced by the petitioner. However, the impugned assessment orders came to be passed, without hearing the petitioner. Therefore, the learned counsel prayed for setting aside the same. 5. On the other hand, the learned Additional Government Pleader appearing for the respondents submitted that while issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it the entire records as required to the authority concerned within the time frame fixed by this court. 8. In view of the above, this Court, in order to provide yet another opportunity to the petitioner, is inclined to set aside the impugned assessment orders dated 26.10.2015 passed by the first respondent for the years in question. Accordingly, the same are set aside. The petitioner is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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