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TMI Blog2019 (3) TMI 2056X X X X Extracts X X X X X X X X Extracts X X X X ..... he has simply stated that in view of the pendency of Special Leave Petitions before the Supreme Court challenging the amendment made by the Government of Tamil Nadu, based on which the proposal for revision of assessment has been made, he has not given any explanation on merits. Further under the revision of assessment order, the petitioner has been assessed to pay Rs.14,47,431/- with huge penalty of Rs.21,71,147/- - this court is of the considered view that that the impugned order dated 09.11.2015 passed by the respondent has to be quashed. 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not submit any explanation on the merits of the case. 4. The respondent by the impugned assessment order for the assessment year 2014-15 assessed the tax due from the petitioner at Rs.14,47,431/- and penalty at Rs.21,71,147/-. Aggrieved by the impugned order the present writ petition has been filed. 5. Heard Mr. T.Bashyam, learned counsel for the petitioner and Mr.A.Thiyagarajan, learned Government Advocate for the respondent. 6. According to the learned counsel for the petitioner, no personal hearing was afforded to the petitioner before passing the impugned assessment order. Further, it is his case that no adequate explanation was submitted by the petitioner in his reply dated 06.5.2015 to the pre revision notice dated 22.04.2015 on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranting 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. 9. Further under the revision of assessment order, the petitioner has been assessed to pay Rs.14,47,431/- with huge penalty of Rs.21,71,147/-. 10. Considering all the above mentioned factors, this court is of the considered view that that the impugned order dated 09.11.2015 passed by the respondent has to be quashed. 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 aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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