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TMI Blog2018 (4) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Duraiswamy, J. For the Petitioner : Mr.A.Thiagarajan, Sr. Counsel for Mr.M.Nallathambi For the Respondent : Mr.M.Hariharan Additional Government Pleader (T) ORDER Mr.M.Hariharan, learned Additional Government Pleader (Tax) takes notice for the respondent. By consent, the main writ petition itself is taken up for disposal at the admission stage itself. 2. The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records on the file of the respondent dated 30.03.2017 for the assessment year 2009-10 and to quash the same. 3. Mr.A.Thiagarajan, learned Senior Counsel appearing for the petitioner submitted that the issue involved in this writ petition is mismatch and such issue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake 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 even the knowledge of the Assessing Officer of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so that the defaulting dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) appearing for the respondent 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 procedures/guidelines issued in the above said order. 5. Having regard to the submissions made by the learned counsel on either side and considering the fact that the Assessing Officer has to re-do the assessment, in view of the above said decision of this Court, this writ petition is allowed and the impugned order dated 30.03.2017 is se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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