9911796707
TMI Blog2018 (10) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be gone into and considered by the next fact finding authority viz., the Appellate Authority. It is for the petitioner to work out their remedy before the Appellate Authority by filing regular appeal, since those authorities are also the fact finding authority. Petition disposed off. - W.P.No.11330 of 2018 And W.M.P.Nos. 13228 & 13229 of 2018 - - - Dated:- 3-10-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.D.Vijayakumar For the Respondent : Mr.M.Hariharan ORDER The petitioner is aggrieved against the order of the respondent dated 30.05.2017 and the connected proceedings dated 26.02.2018. 2. In respect of assessment year 2015-16, an order of assessment was passed on 30.05.2017 and the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also again on 22.02.2018, as could be seen from impugned order itself. Therefore, the allegation made by the petitioner in respect of the personal hearing is factually incorrect. He further submitted that insofar as the other contentions raised with regard to the invoices referred to at paragraph 2a of the impugned order is concerned, the learned Government Pleader submitted that the said issue was already dealt with in the original order of assessment and therefore, the petitioner is not entitled to say that it is a new issue relating to notice of proposal. 5. Heard both sides. 6. There is no dispute of the fact that this is the second round of litigation in respect of the very same assessment pertaining to the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regular appeal, since those authorities are also the fact finding authority. 9. Accordingly, without expressing any view on the merits of the matter, this writ petition is disposed of, by granting liberty to the petitioner to file such statutory appeal before the concerned Appellate Authority within a period of four weeks from the date of receipt of a copy of this order. If any such appeal is filed, the said Appellate Authority will consider the same on merits and pass orders in accordance with law, without referring to the period of limitation. However, the petitioner is bound to comply with other statutory requirements, while filing such appeal. No costs. Consequently, connected miscellaneous petition is closed. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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