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TMI Blog2022 (3) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered opinion that the same are not the proper reason to reject the rectification application filed by the petitioner. Therefore, this Court has no hesitation to hold that, the impugned order does not stand in the legal scrutiny as no consideration has been shown with regard to the reason stated by the petitioner for such rectification. Hence, the impugned orders are liable to be set aside. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect to the assessment years 2009-10, 2010-11, 2013-14 and 2014-15, though the assessment orders have already been passed against the petitioner assesee, for certain grounds the petitioner assessee wanted to rectify those assessment orders and for the said purpose, invoking Section 84 of the TNVAT Act, 2006 (In short 'the Act'), he made an application for rectification. 3.The said appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o state whether the ground raised by the petitioner in each of the case for rectification had been considered and such rejection order has been passed by the assessing authority through the impugned order. 6. I have considered the submissions made by the learned counsel appearing for either side and have perused the materials placed on record. 7. In the impugned order after quoting the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered opinion that the same are not the proper reason to reject the rectification application filed by the petitioner. Therefore, this Court has no hesitation to hold that, the impugned order does not stand in the legal scrutiny as no consideration has been shown with regard to the reason stated by the petitioner for such rectification. Hence, the impugned orders are liable to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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