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TMI Blog2018 (3) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... smatch and to do some exercise, before issuing a notice. The Assessing Officer has to re-do the assessment - the matter is remitted back to the Assessing Officer to re-do the assessment commencing from the stage of issuing notice of proposal. - W.P.No.6636 of 2018 and W.M.P.No.8234 of 2018 - - - Dated:- 22-3-2018 - M. Duraiswamy, J. For the Petitioner : Mr.N.Manokaran For the Respondents : Mr.M.Hariharan ORDER By consent, the main Writ Petition is taken up for disposal at the admission stage itself. 2.The petitioner has filed the above Writ Petition to issue a Writ of Certiorarified mandamus to call for the records relating to the impugned order dated 10.11.2017 for the assessment year 2009-10 passed by the 1st r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicity 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 without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tters 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. 4.Mr.M.Hariharan, learned Additional Government Pleader (Tax) taking notice for the respondents submitted that in view of the order passed in the above referred Writ Petitions, the Assessing Officer has to re-do the assessment, by following the procedures/guidelines issued i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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