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TMI Blog2017 (6) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... findings. Showing one example alone is not sufficient to sustain the conclusion of the Assessing Officer - it is for the Assessing Officer to look into all those aspects and re-do the assessment, after giving due opportunity of hearing to the petitioner - petition allowed by way of remand. - W.P.No.9263 of 2017, WMP.Nos.10209 & 10210 of 2017 - - - Dated:- 8-5-2017 - Ravichandrabaabu, J. For Petitioner : Mr. Murali Kumar For Respondent : Mr.S.Kanmani Annamalai ORDER Today, the matter is listed before this Court in a special sitting during summer vacation. Both sides agreed for taking up the matter for final disposal, though the counter affidavit is not filed. 2. The petitioner is aggrieved against the order of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving those particulars in the order of assessment. He has also admitted the position that the petitioner was not given personal hearing. 5. Heard both sides. 6. The petitioner is aggrieved by the order of assessment relating to the assessment year 2012-13. As already pointed out, the only issue involved in this case is the alleged difference between the Annexure-I filed by the petitioner and Annexure-II filed by the other end dealers. A perusal of the order impugned in this writ petition would show that the Assessing officer has only shown one transaction as an sample case to conclude the assessment against the petitioner. I do not think that such kind of approach can be accepted as proper and legally sustainable one. If the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into these aspect and furnish details in full form to the respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matters have been remanded for fresh consideration the petitioners/ dealers are not entitled to raise the plea of limitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their case. The Court places on record the valuable assistance of Ms.R.Charulatha Advocate of M/s. Lakshmikumaran and Sridharan Attorneys. consequently, connected miscellaneous petitions are closed. No costs. 7. Therefore, it is for the Assessing Officer to look into all those aspects and re-do the assessment, after giving due opportunity of hearing to the petitioner. Thus, this Writ Petition is allowed and the impugned order of the assessment is set aside and the matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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