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TMI Blog2018 (11) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... materials, on the basis of which the respondent proposed to re-assess, were supplied to the petitioner and he was sought to explain the same. On the other hand, the dealer himself made a request to summon the sellers for the purpose of cross-examining them to elucidate the fact. The matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand. - W.P.(MD)No.21834 of 2018 And W.M.P.(MD)No.19752 of 2018 - - - Dated:- 25-10-2018 - Mrs. Justice J. Nisha Banu For the Petitioner : Mr.A.Chandrasekaran For the Respondent : Mr.A.Thiyagarajan, Government Advocate ORDER This writ petition is directed against the impugned order passed by the respondent, dated 17.09.2018, on the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with a pre-revision notice dated 02.04.2018, for which, the petitioner has made a detailed representation dated 06.06.2018. After elaborate consideration of the said reply dated 06.06.2018, the present impugned order dated 17.09.2018 came to be passed and therefore, he prays for dismissal of the present writ petition. 4. Heard the learned Counsel appearing on either side and perused the materials placed on record. 5. On perusal of the objections filed by the petitioner to the revision notice issued by the respondent, dated 02.04.2018, it is seen that the petitioner has sought for an opportunity of being heard to explain the real facts. The petitioner has also sought for permission from the respondent to issue summons to their selle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether objections were received or not. Though in the case on hand, opportunity of personal hearing was requested, the same was not granted. 9. In this context, a Division Bench of this Court in an unreported decision in W.A.(MD)No.234 to 240 of 2015 (G.V.Cotton Mills (P) Ltd., Rep. by its Managing Director Vs. The Assistant Commissioner (CT), Avarayampalayam Assessment Circle Corporation of Shopping Complex, Coimbatore) , dated 16.03.2018, has held that failure to submit objection to the pre-assessment notice would not give a right to the Assessing Officer to deny opportunity of personal hearing and the relevant portion reads thus: 10. The respondent denied the appellant opportunity of hearing only on the ground that objection wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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