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TMI Blog2020 (12) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 under the TNVAT Act, is set aside. Though obvious, it is made clear that the First Respondent is not precluded from recovering any amount due from the Petitioner in respect of fresh order of assessment passed by the First Respondent in Order No. TIN 33830947422/ 2013-14 dated 21.09.2015, if not already paid, by appropriate legal proceedings in the manner recognized by law. Petition disposed off. - W.P. No. 22414 of 2015 And M.P. Nos. 1 and 2 of 2015 - - - Dated:- 17-12-2020 - Hon'ble Mr. Justice P.D. Audikesavalu For the Petitioner : Mr. P.V.Sudakar For the Respondents : Mrs. G.Dhana Madhri, Government Advocate (Taxes), No appearance ORDER Heard Mr. P.V.Sudakar, Learned Counsel for the Petitioner and Mrs. G.D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petitions in W.P. No. 17772 of 2015 that had been dismissed by order dated 29.06.2015 passed by this Court, but on appeal in W.A. No. 1039 of 2015 preferred by the Petitioner before the Division Bench of this Court, it was held in the order dated 05.08.2015 as follows:- 5. The only ground on which the appellants challenge the orders of the learned Judge is that when the issue raised before the Assessing Officer was on an interpretation of a circular issued by the Joint Commissioner and also covered by another decision in favour of one of the group companies, there was no necessity for the appellants to go to the appellate authority and exhaust all statutory remedies. 6. Reliance is placed upon a circular issued by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 2010- 2011. The copies of the assessment orders passed on 31.3.2015 in respect of M/s.Sree Laxmi Traders for the aforesaid assessment years, are filed before us. Those orders show that the Assistant Commissioner (CT) in Surapattu Assessment Circle had granted the benefit of the circular to one of the sister concerns. 10. In such circumstances, the only contention raised by the appellants in their writ petitions and in these writ appeals is that two different assessing officers cannot take two different views in respect of companies, which form part of the same group companies. .... 13. In the objections submitted on 28.1.2015 to the notice issued on 8.1.2015, the appellants have brought this fact to the notice of the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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