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2012 DIGILAW 3641 (MAD)

Tvl. Dazzle Designer Tiles Private Limited, Represented by its Managing Director v. Assistant Commissioner, Ambathur Assessment Circle

2012-08-22

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel for the petitioner, as well as 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 no personal hearing had been given to the petitioner, inspite of such a request having been made by the petitioner, on 12.12.2011. Therefore, the learned counsel for the petitioner had submitted that the impugned order, dated 16.05.2012, is liable to be set aside. He had further submitted that it would suffice, if the impugned assessment order of the respondent, dated 16.05.2012, is set aside, and if an opportunity of personal hearing is given to the petitioner before a fresh assessment order is passed, by the respondent, pursuant to the revision notice issued on 26.09.2011. 3. The learned counsel appearing on behalf of the respondent had no objection for this Court passing such an order. 4. In such circumstances, the impugned assessment order of the respondent, dated 16.05.2012, is set aside. However, it would be open to the respondent to pass appropriate assessment order, afresh, pursuant to the notice issued by him, on 26.09.2011, after giving a reasonable opportunity of hearing to the petitioner. 5. This Writ Petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.