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TMI Blog2024 (7) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... as assumed dual role both as the Commercial Tax Officer and the State Tax Officer (Data Analytics) (Intelligence Wing), Virudhunagar - respondents is unable to explain as to why the same officer has signed in two different capacity, one as the Commercial Tax Officer, Tirunelveli and another as the State Tax Officer, (Data Analytics) (Intelligence Wing), Virudhunagar - HELD THAT:- Since there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns are disposed of. 2. Heard learned counsel for the petitioner and learned Government Advocate for the respondents. 3. The petitioner is before this Court against the respective assessment orders both dated 23.02.2024 passed by the first respondent for the assessment years 2020-21 and 2021-22. The challenge in the impugned order is that the same individual namely, L.Kumaresan has passed the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer (Data Analytics) (Intelligence Wing), Virudhunagar. 6. It is further submitted that there is a patent bias writ at large. That apart, it is submitted that the said Officer had already been transferred as early as 02.08.2023, but, has passed the impugned orders in dual capacity as mentioned above. 7. The learned Government Advocate for the respondents is unable to explain as to why the same off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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