TMI Blog2024 (7) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent has unlawfully made adjustments against alleged arrears from previous assessment years and the petitioner did not receive intimations or demand notices in respect of the adjustments made - All these adjustments were made after the writ petition was filed and it is unclear from paragraph 5 of the counter as to whether these adjustments were made after issuing demand notices in relation th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months from the date of receipt of the grievance petition. - THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Ms. Ashwini Vaidialingam for Mr. Suhrith Parthasarathy For the Respondent : Mr. D. Prabhu Mukunth Arunkumar , Junior Standing Counsel ORDER The petitioner seeks a direction to consider the grievances raised previously, including on 18.08.2021 and 27.08.2021, and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as per details set out in paragraph 5 of the counter affidavit. Therefore, she contends that the amount of Rs.8,64,604/- should be paid and that these adjustments are unlawful and illegal. Even as regards the demand for assessment year 2009-2010, learned counsel submits that the alleged arrears were brought to the attention of the petitioner only in 2017. 4. In response to these contentions, Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-2010 was not taken into consideration while determining the demand of Rs.1,86,160/- and interest of Rs.2,54,957/- for assessment year 2009-2010. As regards other assessment years, the position taken by the petitioner is that no intimations or demand notices were issued in respect of alleged arrears and that, therefore, the adjustments made on 15.02.2023 and 22.06.2022 are unlawful. All these adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e grievance petition, including contentions regarding the unlawful adjustments without issuing demand notices, provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter dispose of such grievance petition by a speaking order. This exercise shall be completed within a period of two months from the date of receipt of the grievance petition. There will be no orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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