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2019 (2) TMI 1821

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..... s clearly disclose that the appellant had not been cooperating in the assessment proceedings. Though the appellant received the revision notices dated 18.1.2016, they did not submit their reply within the time stipulated i.e 15 days, but gave the reply only on 14.6.2016. Even thereafter, several opportunities were given and a personal hearing was also fixed on 29.10.2018 and the notice of personal .....

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..... 5345 of 2019 - - - Dated:- 28-2-2019 - T.S.Sivagnanam And V.Bhavani Subbaroyan, JJ. For Appellant: Mr.P.V.Sudhakar For Respondent: Mr.Mohammed Shaffiq, SGP COMMON JUDGMENT T.S.Sivagnanam, We have heard Mr.P.V.Sudhakar, learned counsel for the appellant and Mr.Mohammed Shaffiq, learned Special Government Pleader accepting notice for the respondent. 2. The appellant i .....

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..... 6. Even thereafter, several opportunities were given and a personal hearing was also fixed on 29.10.2018 and the notice of personal hearing was stated to have been received by the appellant on 25.10.2018. 4. Therefore, nothing prevented the appellant from approaching the respondent if there is any difficulty in producing the records. The attitude of the appellant needs to be deprecated. Equall .....

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..... We find that there is no error in the common order passed by the learned Single Judge. 6. Accordingly, the writ appeals fail and are dismissed. No costs. Consequently, the connected CMPs are also dismissed. 7. The time limit for filing the appeals as granted by the learned Single Judge stands extended for a period of two weeks from the date of receipt of a copy of this judgment. - - Ta .....

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