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2012 DIGILAW 3536 (MAD)

A. R. F. Engineering Pvt Limited, Rep. By Its Joint Chairman A. Suriraghavan v. Assistant Commissioner

2012-08-10

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel appearing for the parties concerned. 2. The learned counsel appearing for the petitioner had submitted that the respondent had passed the impugned assessment order, dated 19.3.2012, without issuing a notice to the petitioner and without giving an opportunity to it to file its objections, along with the relevant records, including the C declaration forms. Therefore, the learned counsel appearing for the petitioner had submitted that the impugned assessment order, dated 19.3.2012, issued by the respondent, is liable to be set aside. 3. The learned counsel appearing for the respondent had not refuted the statements made by the learned counsel appearing for the petitioner. 4. In view of the above, the impugned assessment order of the respondent, dated 19.3.2012, is set aside. However, it is made clear that it would be open to the respondent to pass an assessment order, relating to the assessment year 2008-09, after issuing an appropriate notice to the petitioner and after giving the petitioner an opportunity to file its objections, along with the relevant records, including the C declaration forms. The writ petition is ordered accordingly. No costs. Connected M.P.Nos.1 and 2 of 2012 are closed.