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TMI Blog2021 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessment Years 2010-11 and 2011-12. Without even stating the fact regarding the above Writ Petitions filed by the petitioner challenging the orders of assessment, the present Writ Petitions are filed, challenging the notices issued pursuant to the orders passed by this Court dated 26.04.2016 in W.P.Nos.15635 and 15636 of 2016. Thus, the petitioner has clearly suppressed the vital information regarding the filing of two Writ Petitions on earlier occasions. This Court has directed the petitioner to file their objections within a period of two weeks from the date of receipt of a copy of that order and thereafter, the Assessing Officer has to decide the matter afresh, on merits. Its contended that in obedience to the orders passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr.S.N.Kirubanandam For the Respondents : Mr.T.N.C.Kaushik (For R1) Government Advocate (Tax) COMMON ORDER The notices issued, requesting the petitioner to file its objections, if any, in writing in supported documents, within a period of 15 days of the receipt of the notices are under challenge in the present Writ Petitions. 2.The learned counsel for the petitioner mainly contended that an opportunity is to be granted to the writ petitioner to defend their case. The respondents are proceeding to pass an assessment order hurriedly, without even granting opportunity to the petitioner to defend their case in a proper manner. The petitioner states that they have to scrutinize the records for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exceptional circumstances, where the notice is issued by an authority who is incompetent or an allegation of malafides are raised. Even in case of raising an allegation of malafides, the authority against whom such an allegation is raised must be impleaded as party respondent in his personal capacity. Therefore, this Court is of the considered opinion that the grounds raised on merits are to be placed before the competent authority for adjudication. 5.The learned Government Counsel appearing on behalf of the 1st respondent filed Calender of action taken, which reads as under: Date Calender of action taken: 25.05.2016 Notice sent by RPAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02.04.2019 Reminder issued to Assistant Commissioner (ST), Kancheepuram, Nungambakkam and Madurantagam. 24.05.2019 Reminder issued to Assistant Commissioner (ST), Kancheepuram, Nungambakkam and Madurantagam. 02.07.2019 Reply from Assistant Commissioner (ST), Madurantagam enclosing the copy of the sale bill issued to the purchaser. From August 2019 to January 2020, due to the new incumbent in the post of State Tax Officer, Arakkonam, awaiting reply to the cross check references, the issue was kept alone. In the meantime, due to the Corona Virus, further action from February 2020 to May 2021 was not perused. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. This Court has directed the petitioner to file their objections within a period of two weeks from the date of receipt of a copy of that order and thereafter, the Assessing Officer has to decide the matter afresh, on merits. Its contended that in obedience to the orders passed by this Court, notice was issued on 25.05.2016, calling for the objections. The subsequent events occurred are stated in the calender of action produced by the respondents as extracted in the aforementioned paragraphs. The process of assessment is yet to be completed. The writ petitioner, instead of submitting their objections and availing the opportunity for the purpose of defending their case, filed Writ Petitions, questioning the notices, which cannot be appre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has gone to the extent of suppressing the fact regarding filing of the Writ Petitions, challenging the assessment orders dated 09.11.2015 in W.P.Nos.15635 and 15636 of 2016. This being the factum established, it is left open to the petitioner to submit their defence statement along with the documents and the respondents are directed to give one more final opportunity of personal hearing to the writ petitioner and if the writ petitioner has failed to avail the opportunity, then the respondents are at liberty to proceed with the assessment and pass final orders, on merits and in accordance with law. With these directions, both the Writ Petitions stand dismissed. No costs. Consequently, connected Miscellaneous Petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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