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TMI Blog2021 (10) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... o revisit the assessment for the two assessment years, and in this regard, if any further inputs or documents are required to verify the alleged mismatch, summons can be issued to the petitioner to get those documents and if any such summon is issued, it is open to the petitioner to make response to the said summons and accordingly, the exercise of revisiting the assessment order can be completed by the third respondent. There shall be a direction to the second respondent that, if the second respondent has not acted upon by giving any suitable direction to the third respondent in respect of the petitioner's case for the assessment years, an instruction can immediately be given to the third respondent, who on receipt of such instructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re II of other dealers which was not correct. Your are requested to instruct the Assessing Officer to re-visit to the assessment by providing bill wise details in question of the petitioner to defend the case efficiently, so as to adhere the principles of natural justice. Sd/- C.Chandramouli, Additional Chief Secretary / Commissioner of Commercial Taxes 3. Pursuant to the said directive issued to the second respondent by the first respondent, in turn the second respondent should have issued instructions to the third respondent / Assessing Officer to act upon as indicated in the communication of the first respondent dated 12.04.2017. However, it is in this regard the grievance of the petitioner that, subsequently no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er inputs or documents are required to verify the alleged mismatch, summons can be issued to the petitioner to get those documents and if any such summon is issued, it is open to the petitioner to make response to the said summons and accordingly, the exercise of revisiting the assessment order can be completed by the third respondent as indicated above. 8. In that view of the matter, this court is inclined to dispose of this writ petition with the following direction: that there shall be a direction to the second respondent that, if the second respondent has not acted upon by giving any suitable direction to the third respondent as indicated by the first respondent vide letter dated 12.04.2017, in respect of the petitioner's ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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