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2011 DIGILAW 1780 (MAD)

Champion Photo Chemistry India Pvt. Ltd. , Represented by its Director, Jyotirmoy Bhattacharya v. Assistant Commissioner (CT)

2011-03-29

M.JAICHANDREN

body2011
Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that sufficient time had not been granted to the petitioner to submit the books of accounts, bill of entries and other relevant documents to the respondent, as requested by the petitioner, before the impugned assessment order, dated 31.01.2011, had been passed. The learned counsel appearing on behalf of the petitioner further submits that it would suffice, if the petitioner is granted ten days time to produce all the relevant documents available with the petitioner and if a direction is issued to the respondent to consider the same and pass appropriate orders thereon, after setting aside the impugned order of the respondent, dated 31.01.2011. 3. The learned counsel appearing on behalf of the respondent, has no objection for this Court passing such an order. 4. In such circumstances, the impugned order of the respondent, dated 31.01.2011, is set aside. The petitioner is permitted to produce all the relevant documents, to the respondent, within a period of ten days from the date of receipt of a copy of this order. On the petitioner producing the relevant documents, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, as expeditiously as possible. This Writ petition is ordered accordingly. No costs. Consequently, connected Miscellaneous petition is closed.