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2017 (8) TMI 1726

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..... ile objection - HELD THAT:- This Court has repeatedly pointed out that if assessments are sought to be reopened based on the information culled out from the Official Website, the Assessing Officers cannot assess the dealer to tax without conducting an enquiry and in fact elaborate procedure has been suggested in the decision of this Court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE C .....

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..... rtunity of personal hearing to the petitioner, redo the assessment to the said extent in accordance with law. Petition allowed in part and part matter on remand. - THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM For Petitioner: Mr.K.Soundararajan For Respondent: Mr.K.Venkatesh Government Advocate ORDER Heard. Mr.K.Soundararajan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government .....

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..... f 2015. The said writ petition along with the connected matters were disposed of by order dated 29.10.2015, giving liberty to the petitioner to file an appeal against the order of the revised assessment. Accordingly, an appeal was preferred in A.P.No.11 of 2016 before the Appellate Deputy Commissioner (CT), Thanjavur. The Appellate Authority by order dated 19.01.2017, allowed the appeal partly and .....

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..... the impugned assessment dated 28.06.2017, stating that the petitioner has not submitted any objection or produced any proof to show that the information reflected in the website is incorrect. 5. This Court has repeatedly pointed out that if assessments are sought to be reopened based on the information culled out from the Official Website, the Assessing Officers cannot assess the dealer to tax wit .....

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