Winergy Drive Systems India Pvt Ltd v. Assistant Commissioner (CT), Sriperambadur Assessment Circle @ Varadharajapuram
2012-09-11
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent. 2. It had been stated that the respondent had issued a pre-assessment notice, dated 12.11.2010, relating to the assessment year 2009-2010. A reply, dated 30.11.2010, had been submitted by the petitioner, to the pre-assessment notice issued by the respondent, on 12.11.2010. Eventhough, the petitioner had requested for personal hearing to be given, the respondent had passed the impugned assessment order, dated 31.7.2012, without affording an opportunity of such personal hearing to the petitioner, as requested by it. Therefore, the learned counsel for the petitioner had submitted that the impugned assessment order of the respondent, dated 31.7.2012, may be set aside. The respondent may be directed to pass a fresh assessment order, relating to the assessment year 2009-2010, after giving an opportunity of personal hearing to the petitioner and on considering the reply submitted by the petitioner, on 30.11.2010. 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 assessment order of the respondent, dated 31.07.2012, is set aside. However, it is made clear that it would be open to the respondent to pass a fresh assessment order, based on the reply submitted by the petitioner, on 30.11.2010, and after giving an opportunity of personal hearing to the petitioner. The Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.