M/S.Oriental Structural v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE : 03.07.2015 CORAM :

THE HON'BLE MR. JUSTICE R. SUDHAKAR AND THE HON'BLE MS. JUSTICE K.B.K. VASUKI W.P. No: 29808 of 2012 M/s. Oriental Structural Engineers (P) Ltd. works contractors Rep. by its Authorised signator project Director Mr.N.Mohan, No: 58/1-E/B.No.1618 Dr. Ambedkar Street Virudhachalam.

... Petitioner -vsThe Assistant Commissioner ( CT ) Virudhachalam.

... Respondent Writ petition under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records of the 1st respondent in TIN : 33594423258/2007-08 dated 01.10.2012, quash the same.

For petitioner :: Mr. V. Sundareswaran For respondent :: Mr. ANR Jayaprathap Govt. Advocate (Taxes)

O R D E R

( Order of the Court was made by R. Sudhakar, J.) This writ petition is filed by the assessee, challenging an order of notice of revision of assessment passed by the Assistant Commissioner (CT).

2. Though several legal issues were raised on a preliminary objection raised by the Government Advocate (Taxes) that the petitioner has not pursued the alternate remedy despite a specific provision for it made in the impugned order itself, we are not inclined to accept the contention of the writ petitioner to interfere with the impugned notice for revision of assessment, except giving an opportunity to the writ petitioner to file its objection to the said notice.

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3. Accordingly, this writ petition stands disposed of with the liberty to the petitioner to file its objections to the impugned notice for revision of assessment and pursue the matter thereafter in accordance with law.

Connected miscellaneous petition is closed. There shall be no orders as to the costs.

Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar To The Assistant Commissioner ( CT ) Virudhachalam.

+1cc to Special Government pleader sr.33665 W.P. No: 29808 of 2012 ak[co] srg 21.08.2015 https://hcservices.ecourts.gov.in/hcservices/