9911796707
TMI Blog2024 (6) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Mr. Justice C. Saravanan For the Petitioner in both the W.Ps. : Mr. B. Rooban For the Respondents in both the W.Ps. : Mr. J.K. Jayaselan Government Advocate COMMON ORDER In these two Writ Petitions, the petitioner has challenged the impugned Assessment Orders both dated 28.09.2022 for the Assessment Years 2014-2015 and 2015-2016. 2. The dispute relates to levy of purchase tax under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een passed on 28.09.2022. 3. It is the case of the petitioner that in response to the letter dated 21.09.2022 for the Assessment Year 2014-2015, the Officer should have either informed the petitioner that his request for adjournment was either being allowed or rejected. Therefore, it was not open for the second respondent to have passed the impugned orders dated 28.09.2022 for the respective Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the amount involved are huge. For the Assessment Year 2014-2015, the tax amount is Rs. 91,46,490/- and the amount of tax involved for the Assessment Year 2015-2016 is Rs. 68,98,819/-. 6. In view of the above, to balance the interest of the petitioner, I am inclined to set aside the orders dated 09.11.2022, rejecting the Petition filed by the petitioner for revision of the orders dated 28.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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