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TMI Blog2018 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings. However, if there is any clarification to be given, then the assessing officer will issue notice directing the dealer to appear before him, on an appointed date and give his explanation. This procedure has not been adopted by the respondent for both these assessment years (2010-11 and 2011-12). The matters are remanded back to the respondent, for fresh consideration - petition allowed by way of remand. - Writ Petition Nos. 21193 to 21195 of 2017, W. M. P. Nos. 22087 to 22089 of 2017 - - - Dated:- 16-8-2017 - T. S. Sivagnanam, J. Parthasarathy for M/s. N. Inbarajan for the petitioner. K. Venkatesh, Government Advocate, for the respondent. ORDER T. S. SIVAGNANAM J .-Heard Mr. Parthasarathy, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with law. 4. This leaves us with the challenge to the assessment orders for the year 2010-11 and 2011-12. 5. For the assessment order, dated June 30, 2017, for the year 2010-11, the following three issues arises for consideration, namely, (i) short payment of tax treating the galvanizing as works contract; (ii) availment of input tax credit on ineligible rules; and (iii) non-payment of TDS, as per section 13 of the Act, on construction of the building. 6. For assessment order, dated June 30, 2017, for the year 2011-12, the following five issues arises for consideration, namely, (i) short payment of tax, treating the galvanizing as works contract; (ii) non-payment of TDS, as per section 13 of the Act, on the construction of bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her words, there cannot be a combined notice for submitting objections as well as personal hearing. This is so, because, if, on objections being filed by the petitioner, if the assessing officer is fully convinced with the objections, he may not be required to examine the dealer at all and he may drop the proceedings. However, if there is any clarification to be given, then the assessing officer will issue notice directing the dealer to appear before him, on an appointed date and give his explanation. 9. This procedure has not been adopted by the respondent for both these assessment years (2010-11 and 2011-12). On this issue, useful reference can be made to the decision of this court, in the case of Albis Constructions Pvt. Ltd. v. Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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