Nivasan Homes Private Limited v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.10.2019

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.37905 to 37908 of 2015 M.P.Nos.1, 1, 1 & 1 of 2015 Nivasan Homes Private Limited Represented by its Director, G.Srinivasan

...Petitioner in all the above wps

--Vs-- The Assistant Commissioner (CT) Peelamedu North Assessment Circle, Corporation Complex, Dr.Nanjappa Road, Coimbatore ... Respondent in all the above wps **** Prayer:

Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorari, calling for the records on the files of the respondent herein in TIN:33332103161/2010-11 to 2013-14 respectively dated 12.10.2015, and quash the same.

For Petitioner : Mr.N.Inbarajan For Respondents : Mr.V.Haribabu Additional Government Pleader

O R D E R

The main contention raised and argued by the learned counsel for the petitioner is to the effect the documents filed along with objections dated 22.11.2014 have not been taken into consideration by the Assessing Authority in respect of the periods of assessment 2010-11 to 2013-14.

2. Mr.V.Haribabu, learned Additional Government Pleader for Commercial Taxes Department fairly states that the records have been verified and it appears that the Assessing Authority has, https://hcservices.ecourts.gov.in/hcservices/

inadvertently, not considered the objections in framing the impugned assessments.

3. Recording the aforesaid fair statement, the impugned orders of assessment dated 12.10.2015 are set aside. The petitioner will appear before the Assessing Authority on Wednesday, the 30th of October, 2019 at 10.30 A.M. The Assessing Authority will hear the petitioner, consider the objections and pass orders of assessment, de novo, and in accordance with law within a period of four weeks from date of personal hearing.

4. These writ petitions are allowed in the above terms. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(Insp cell) //True Copy// Sub Assistant Registrar ska To The Assistant Commissioner (CT) Peelamedu North Assessment Circle, Corporation Complex, Dr.Nanjappa Road, Coimbatore.

+1cc to Mr.N.Inbarajan, Advocate SR.85637 +1cc to the Special Government Pleader SR.85554 W.P.Nos.37905 to 37908 of 2015 M.P.Nos.1, 1, 1 & 1 of 2015 BS(CO) CB(22/10/2019) https://hcservices.ecourts.gov.in/hcservices/