Tvl.Bisweshwar Lal Steels v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 17.3.2015.

CORAM

THE HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.No.7344 of 2015 and M.P.No.1 of 2015 Tvl.Bisweshwar Lal Steels, represented by its Partner Arun Gupta 67, Sembudoss Street, Chennai 600 001.

...Petitioner

vs.

The Assistant Commissioner (CT) Broadway Assessment Circle Chennai 600 001.

...Respondent

Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorarified mandamus calling for the records of the respondent in TIN 33200040867/2013-2014 dated 19.1.2015 and quash the same as illegal and unconstitutional and further direct the respondent to accept the books of records for the entire assessment year available with the petitioner. For Petitioner : Mr.A.Ravichandran For Respondents : Mr.Manoharan Sundaram, AGP(T)

ORDER

The impugned order has been questioned on the ground that after the period of assessment year 2013-2014, a provisional assessment order has been passed for the second half of the assessment year which is bad in law Therefore, the impugned order is set aside. It is open to the authority concerned to pass orders afresh on merits https://hcservices.ecourts.gov.in/hcservices/

and in accordance with law after providing opportunity of personal hearing to the petitioner. The writ petition is disposed of accordingly. No costs. The connected miscellaneous petition is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar ssk.

To The Assistant Commissioner (CT) Broadway Assessment Circle Chennai 600 001.

+1cc to Mr.A.Ravichandran, Advocate, S.R.No.15182 +1cc to the Special Government Pleader, S.R.No.15064 W.P.No.7344 of 2015 AD(CO) CA(27/03/2015) https://hcservices.ecourts.gov.in/hcservices/