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TMI Blog2019 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... itions. 3. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 4. Considering the narrow compass on which these writ petitions turn owing to the trajectory which the hearing has taken today, it will suffice to give short facts shorn of elaboration. 5. All these four writ petitions, this Court is informed that, arise out of a common factual matrix. This Court is also informed that only the Assessment Years are different. Obviously, the numerical values are also different. The four Assessment years, which constitute the subject matter of four writ petitions are 2012-13 to 2015-16. The subject matter arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, writ petitioner sent four separate objections all dated 09.01.2019. Post objections of writ petitioner, impugned orders came to be passed. 9. In the impugned orders, there is a reference to tax covered by TDS certificate. Objections have also been looked into, but post impugned orders, respondent has written four separate communications all dated 31.05.2019. These communications are addressed to the Assistant Commissioner of the TDS Circle of the respondent Department viz., Commercial Taxes Department. A perusal of these letters reveals that the respondent, who passed the impugned orders, has requested his counterpart Assistant Commissioner viz., Assistant Commissioner of TDS Circle to give credit particulars pertaining to the deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In paragraph 1 it has been given as 338314262589, in paragraph 2 it has been given as 33831462589 and in the concluding paragraph it has been given as 3383462589. While in paragraph 1, it has 12 digits, in paragraph 2 it has 11 digits and in concluding paragraph it is 10 digits. 13. This Court is informed that this is a typographical error. Though obvious, these typographical errors will also have to be corrected when the assessment is done afresh pursuant to this order. This Court is constrained to observe that it is imperative that efforts have to be taken to avoid such errors, as numerical values are very crucial in fiscal matters.. 14. In the light of the narrative thus far, the following order is passed: a) Four impugned orders a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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