Kalpana Furniture Products (P) Ltd v. Commercial Tax Officer
2012-08-07
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsels appearing for the parties concerned. 2. The main contention of the learned counsel appearing for the petitioner is that the respondent does not have the jurisdiction to pass the impugned revision order, dated 13.6.2012, relating to the assessment year 2007-08. 3. It has been stated that, in respect of the relevant year, the returns had been filed before the Commercial Tax Officer, Koyambedu Assessment Circle, the respondent herein, in the name of M/s.Keshav Chairs Private Limited, and therefore, it is not open to the respondent to pass the impugned revision order, dated 13.6.2012. 4. The learned Government Advocate appearing for the respondent has not refuted the statements made by the learned counsel appearing for the petitioner. 5. In view of the submissions made by the learned counsels appearing for the parties concerned, the impugned revision order, dated 13.6.2012, passed by the respondent is set aside. Hence, the writ petition is allowed. No costs. Connected M.P.No.1 of 2012 is closed.