9911796707
TMI Blog2017 (9) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... requested for further four weeks' time to produce the same. The respondent cannot disbelieve the said request, nor, there was any material available with the respondent, to come to conclusion that the statement of the petitioner was false - matter is remanded to the respondent for fresh consideration - appeal allowed by way of remand. - Writ Petition No.21030 of 2004 W.P.M.P.No.25328 of 2004 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a notice, dated 16.02.2004, proposing to assess the petitioner, for the assessment year 1999-2000, on the grounds set out in the notice. The petitioner filed their objections/replies to the notice on 27.02.2004, 03.03.2004 and 29.03.2004. After receiving replies from the petitioner, the respondent issued a revised pre-assessment notice, dated 25.05.2004, pointing out certain other details, and dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e letter, dated 03.06.2004, has been received in the Office of the respondent on 11.06.2004. However, the respondent, in the meantime, completed the assessment, stating that, no objections were filed by the petitioner. 5. In the parawise comments given by the respondent to the learned Special Government Pleader (Taxes), High Court, Madras, dated 20.08.2008, a stand has been taken, stating that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reasonable time to the assessees to file their objections, and if time is asked for on reasonable grounds, it should be allowed. 7. In the instant case, the petitioner has stated in his representation / letter to the respondent that, their Zonal Office has been shifted to Gurgaon (Hariyana) and all the documents are available in the said Office, and requested for further four weeks' time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several earlier order, the Commercial Tax Department continues to follow the archaic, old principles, though they had switched over to the pattern of filing e-returns. 8. Hence, for the above said reasons, the Writ Petition is allowed, the impugned order is set aside and the matter is remanded to the respondent for fresh consideration. The petitioner is granted eight weeks' time from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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