2015 (9) TMI 1454

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..... e and also sought for perusal of all the books of accounts as required by the officials. Without considering the same and without affording an opportunity of hearing to the petitioner, the impugned orders came to be passed. Hence, the petitioner is before this Court seeking for the relief as stated above. - Held that:- Court is inclined to set aside the impugned assessment orders and remit the matter to the assessing authority. - Accordingly, the impugned assessment orders are set aside and the matter is remitted to the assessing authority for fresh consideration.
R. Mahadevan, J. For petitioner : Mr.P. Rajkumar For respondents : Mr.S.Kanmani Annamalai Addl. Govt. Pleader ORDER The petitioner is a partnership firm engaged in Civil Co .....

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..... as stated above. 3. Learned counsel appearing for the petitioner would further submit that the assessment proceedings which are summary in nature, naturally, requires production of accounts and relevant records for completion of assessments. It is the bounden duty of assessing authority to call for the records for the purpose of verification and afford due opportunity of hearing to the petitioner before passing the assessment order. In this case, according to the petitioner, the respondent did not issue any summons for production of accounts for verification and all of a sudden, the impugned order came to be issued, which is bad in law. 4. Heard the learned counsel appearing for the parties and perused the impugned orders. 5. Admittedly, .....

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..... tter is remitted to the assessing authority for fresh consideration. The petitioner is directed to produce the account books and file detailed additional objections for each and every one of the defects/irregularities pointed out by the assessing authority in the notice dated 13.6.2015 within a period of two weeks from the date of receipt of a copy of this order. On such filing of objections, the assessing authority shall look into the same and consider each and every objection on the basis of documentary evidence to be produced and thereafter, pass appropriate orders after affording an opportunity of being heard to the petitioner. This exercise shall be completed within a period of six weeks from the date of receipt of objections. The Writ .....

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