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TMI Blog2017 (9) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... o issue appropriate directions, by remanding the matters to the respondent, for passing fresh orders - matters are to be remanded to the respondent, this Court is of the view that an opportunity can be granted to the petitioner to raise objections to the "mismatch issue" - appeal allowed by way of remand. - Writ Petition Nos.21878 & 21879 of 2017 and W.M.P.Nos.22907 & 22910 of 2017 - - - Dated:- 17-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mrs.R.Hemalatha For the Respondents : Mr.K.Venkatesh ORDER Heard Mrs.R.Hemalatha, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate, who accepts notice for the respondent, in both these writ petitions. With consent of the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.07.2017, for both the assessment years, from which, it is seen that the total tax due for 2014-15 which was fixed at ₹ 72,32,670/- in the assessment order was reduced to ₹ 45,35,073/- and for the assessment year 2015-16, the total tax due, as assessed at ₹ 71,73,747/- stood reduced to ₹ 54,49,353/-. 5. The petitioner's grievance are two folds. Firstly, the Assessing Officer has to pass revised assessment orders, based on the certificates, dated 31.07.2017, failing which the petitioner would not be able to workout their remedy with the appellate authority, if he wishes to prefer appeals, as against the impugned assessment orders. In case, the petitioner has to file appeals, then the appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, the writ petitions are disposed of, by directing the respondent to revise the assessment orders for the assessment years 2014-15 and 2015-16, based on the certificates, dated 31.07.2017, and while doing so, the respondent shall consider the petitioner's objections with regard to the mismatch issue and in case, details are required by the petitioner, the same shall be furnished by the Assessing Officer to enable the petitioner to effectively submit his objections. The petitioner is directed to give his objections within a period of ten days from the date of receipt of a copy of this order, after which, the respondent shall fix the date for personal hearing, take note of his objections and the decision of this Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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