Tvl.Dhanya Sree Precision v. Assistant Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 11.07.2017

CORAM:

THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM W.P.Nos.15384 to 15387 of 2017 and WMP.Nos.16700 to 16703 of 2017 Tvl.Dhanya Sree Precision Pvt. Ltd rep. by its Director Bhavani N.

.. Petitioner in all WPs.

Vs.

Assistant Commissioner (C.T) Hosur (South) Assessment Circle, Hosur.

.. Respondent in all WPs.

Writ PetitionS filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records on the files of the respondent in TIN 33733363262/2010-11, TIN 33733363262/201112, TIN 33733363262/2013-14 and TIN 33733363262/2014-15 respectively dated 28.02.2017 and quash the same as being without jurisdiction and authority of law and contrary to the principles laid down in the judgment rendered in WP.No.7969 of 2014 dated 06.02.2017.

For Petitioner in all WPs.: Mr.R.Senniappan For Respondent in all WPs: Mr.S.Kanmani Annamalai, AGP COMMON ORDER The present writ petitions have been filed challenging the assessment orders passed by the respondent for the years 2010-11, 2011-12, 2013-14 and 2014-15.

2. Learned counsel for the petitioner submitted that both the issues raised herein, are covered by the decisions of this Court in the order dated 06.02.2017 in WP.No.7969/2014 etc batch (M/s.Everest Industries Ltd v. State of Tamil Nadu and another) and in the order dated 01.03.2017 in WP.No.105 of 2016 etc batch (M/s.JKM Graphics Solutions Pvt. Ltd v. CTO, Chennai) respectively. The same is not disputed by the learned Additional Government Pleader for the respondent. https://hcservices.ecourts.gov.in/hcservices/

3. Following the above decisions, all the writ petitions are allowed and the impugned orders are set aside. The matters are remanded back to the respondent to re-do the assessment in the light of the guidelines provided in the said decisions. No costs. Consequently, connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar rk To The Assistant Commissioner (C.T) Hosur (South) Assessment Circle, Hosur.

+ 1 cc to Mr. R. Seeniappan, Advocate Sr.48312 W.P.Nos.15384 to 15387 of 2017 SSI(CO) Eu 11.08.17 https://hcservices.ecourts.gov.in/hcservices/