2017 (6) TMI 1404

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..... Officer imposed tax liability at the rate of 14.5% when the petitioner is liable to pay only at the rate of 0.5% - HELD THAT:- It is not in dispute that before passing the order of assessment, a notice of proposal dated 15.09.2016 was issued to the petitioner and they also filed their objection followed by a personal hearing. After, considering the objection raised by the petitioner, the Assessin .....

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..... he petitioner, at this stage - Accordingly, this writ petition is disposed of by granting liberty to the petitioner to file an appeal before the first Appellate Authority within a period of three weeks from the date of receipt of a copy of this order. - Honourable Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr. R. Ganesh Kanna. For the Respondent : Mr. K. Venkatesh, Government Advocate. .....

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..... f factual aspects and therefore, the same has to be considered and decided by the next fact finding authority viz., the first Appellate Authority. Instead of filing such appeal, the petitioner has approached this Court and filed the present writ petition. As the Assessing Officer has followed the principles of natural justice and passed the impugned order, it is for the petitioner to canvass the c .....

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