2017 (4) TMI 1592

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..... the petitioner can be fastened with the liability of the selling dealer? - HELD THAT:- The Assessing Officer, without affording the personal hearing, passed the orders of assessment only by stating that the petitioner did not take any effort to prove that the selling dealer has paid the tax. When a personal hearing is sought for by the petitioner, the Assessing Officer, before coming to a conclus .....

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..... T) ORDER All these writ petitions are filed challenging the orders of assessment in respect of the Assessment Years 2012-2013 to 2016-2017. 2.Mr.S.Kanmani Annamalai, learned Additional Government Pleader takes notice for the respondent and by consent, these writ petitions are taken up for final disposal at the admission stage. 3.It is seen that the impugned orders of assessment were .....

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..... in person and satisfy as to how such conclusion is either factually wrong or legally not sustainable, as it is specifically contended by the petitioner that they cannot be fastened with such liability. Therefore, I am of the view that the matter has to go back to the Assessing Officer to redo the assessment once again, after giving an opportunity of hearing to the petitioner. Accordingly, the wri .....

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