Anbu Murugan Starch and Sago Factory, Rep. by its Proprietor, S. Varadaraju v. Assistant Commissioner (CT), Namakkal (Rural)
2012-08-08
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate (Taxes), appearing on behalf of the respondent. 2. At this stage of the hearing of these Writ Petitions, the learned counsel appearing on behalf of the petitioner had submitted that the impugned assessment orders had been passed, by the respondent, without taking into consideration the books of accounts of the petitioner as they had not been produced before the enforcement authorities concerned. Therefore, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the impugned order of the respondent, dated 29.06.2012, relating to the assessment years, 2001-2002 and 2003-2004 and the impugned order, dated 30.06.2012, relating to the assessment year 2002-2003, are set aside, and the matters are remitted back to the respondent, to pass appropriate orders, pursuant to the notice, dated 31.07.2006, issued in respect of the assessment years 2001-2002 and 2002-2003, and the notice,dated 02.02.2009, relating to the assessment year 2003-2004, taking into consideration the books of accounts, which may be filed by the petitioner. 3. The learned counsel, appearing on behalf of the respondent has no objection for this Court passing such an order. 4. In view of the above, the impugned order of the respondent, dated 29.06.2012, relating to the assessment years, 2001-2002 and 2003-2004, and the impugned order, dated 30.06.2012, relating to the assessment year 2002-2003, are set aside and the matter is remitted back to the respondent, for passing fresh assessment orders, based on the notice, dated 31.07.2006, relating to the assessment years 2001-2002, 20022003 and the notice, dated 02.02.2009, relating to the assessment year, 2003-2004, by considering the books of accounts, to be filed by the petitioner, along with the other relevant records. The petitioner shall produce the books of accounts and the other relevant records, pursuant to the notices issued by the respondent, within a period of two weeks from the date of receipt of a copy of this order. On receipt of such records and the books of accounts to be furnished by the petitioner, the respondent shall pass assessment orders, afresh, on merits and in accordance with law, after giving an opportunity of personal hearing to the authorised representative of the petitioner, within a period ofeight weeks thereafter. 4. These Writ Petitions are ordered accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed.