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2019 (11) TMI 1158

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..... e after verifying its genuineness - HELD THAT:- Considering the fact that the Assessing Officer has chosen to decide the issue viz., Sales against form C, against the petitioner only on the reason that the petitioner has not filed the proof of acknowledgement for filing original C-forms before the then Assessing Officer and further considering the fact that the Assessing Officer is not disputing t .....

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..... abu For the Petitioner : Mr.Raghavan Ramabadran for Mr.Lakshmi Kumaran For the Respondents : Mr.M.Hariharan Additional Government Pleader ORDER This writ petition is filed challenging the order of assessment dated 27.05.2019 relevant to the assessment year 2010-2011. 2. The impugned assessment order was passed by dea .....

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..... , the petitioner is confining the relief in this writ petition only as against assessment made in respect of the other issue viz., Sales against Form-C. 3. It is the contention of the petitioner that the original C-forms were submitted before the then Assessing Officer and they are having the duplicate copies of the same. Thus, it is contended that the Assessing Officer is not justi .....

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..... ness of the same and if it is found in order, the Assessing Officer will pass fresh orders once again. 6. Considering the above stated facts and circumstances, more particularly, considering the fact that the Assessing Officer has chosen to decide the issue viz., Sales against form C, against the petitioner only on the reason that the petitioner has not filed the proof of acknowledg .....

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..... reconsidering the said issue after considering the duplicate copies of C form already filed by the petitioner and pass fresh orders on merits and in accordance with law. The whole exercise shall be done by the Assessing Officer within a period of four weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is c .....

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