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TMI Blog2023 (7) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 12.09.2022 passed by the Respondent are hereby quashed and the matters are remanded back to the Respondent for fresh consideration. The Respondent shall pass final orders in accordance with law after granting reasonable opportunity of personal hearing to the Petitioner - Petition disposed off. - W.P.(MD)Nos.15989 to 15991 of 2023 And W.M.P(MD)Nos.13406, 13403 & 13410 of 2023 - - - Dated:- 4-7-2023 - Honourable Mrs.Justice S.Srimathy For the Petitioner : M/s.T.Bashyam For the Respondent : Mr.A.K.Manikkam Additional Government Pleader COMMON ORDER These writ petitions are filed to quash the impugned order, dated 03.06.2022, passed by the Respondent in Asst. No. 33965741624/2018-2019, 2019-2020 and 2020-2021, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the Special Leave Petitions challenging the validity of the amendment made by the Government of Tamil Nadu, the Respondent ought not to have proceed further until the matter gets resolved by the Hon ble Supreme Court. In any view, the Petitioner was not granted any opportunity to put forth their submission on merits. It was submitted that under similar circumstances, this Court was pleased to direct the Assessing Officer to revoke the assessment after granting an opportunity to the Petitioner to put forth their submission on merits. In this regard, he relied on the order, dated 26.03.2019 passed by this Court in W.P.(MD)No.22429 of 2016 and the relevant portion is extracted hereunder: ..... 6. According to the learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osal for revision of assessment has been made, he has not given any explanation on merits. Therefore, as rightly contended by the learned counsel for the petitioner the respondent has violated the principles of natural justice by not affording adequate opportunity to the petitioner and by granting him the right of personal hearing as well as permitting him to raise all his objections available to him under law for the proposed revision of assessment. ..... 11. In the result, the impugned assessment order dated. 09.11.2016 passed by respondent against the petitioner is hereby quashed and matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders in accordance with law after giving a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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