Sujana Industries Limited v. Assistant Commissioner
2012-03-12
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment 1. Heard the learned counsels appearing for both sides. 2. The learned senior counsel appearing for the petitioner had submitted that the impugned assessment order, dated 5.12.2011, had been passed by the respondent, without furnishing to the petitioner the copies of the documents recovered by the respondent during the inspection conducted, on 27.3.2003, as directed by this Court, by its order, dated 13.2.2008, made in W.P.No.3715 of 2008. Therefore, this Court may be pleased to set aside the impugned order of the respondent, dated 5.12.2011, and direct the respondent to furnish the copies of the documents recovered by the respondent, at the time of the inspection conducted, on 27.3.2003, as detailed in D7 - Slip, dated 28.3.2003. 3. The learned senior counsel appearing for the petitioner had also submitted that the respondent may also be directed to furnish the copies of the printouts retrieved from the three Central Processing Units (computer), which had been mentioned in the notice of the respondent, dated 21.3.2006. Thereafter, the petitioner may be permitted to raise its objections to the pre-assessment notice, dated 21.3.2006, issued by the office of the Commercial Tax Officer, Tondiarpet Assessment Circle, Kuralagam, Chennai, within a period of four weeks from the date of furnishing of the documents, as prayed for by the petitioner. 4. The learned Government Advocate appearing for the respondent has no objection for this Court passing such an order. 5. In view of the above, the impugned order of the respondent, dated 5.12.2011, is set aside. The respondent is directed to furnish the copies of all the documents mentioned in D7 - Slip, dated 28.3.2003, said to have been recovered during the inspection conducted, on 27.3.2003. The respondent shall also furnish to the petitioner the printouts taken from the three Central Processing Units (computer), as mentioned in the notice, dated 21.3.2006. On furnishing of the documents, as directed by this Court, the petitioner shall file its objections, if any, within a period of four weeks thereafter. On receipt of the objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of personal hearing to the petitioner, as expeditiously as possible, not later than four weeks from the date of receipt of such objections.
On receipt of the objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of personal hearing to the petitioner, as expeditiously as possible, not later than four weeks from the date of receipt of such objections. It is made clear that the documents prayed for by the petitioner would be furnished to the petitioner, as directed by this Court, at the cost of the petitioner. The writ petition is ordered accordingly. No costs. Connected M.P.Nos.1 and 2 of 2012 are closed.