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2012 DIGILAW 4175 (MAD)

First Leasing Company of India Ltd. Rep by its Manager-Indirect Taxes, Chennai v. Assistant Commissioner (CT), Chennai

2012-10-08

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents 1 and 2. 2. At this stage of the hearing of the Writ Petition, the learned counsel appearing for the petitioner had made an endorsement stating that the respondents 3 to 16 are given up, as no relief is prayed for against them in the present Writ Petition. 3. The learned counsel for the petitioner had submitted that a detailed reply had been submitted by the petitioner, on 11.07.2012, raising the necessary objections to the notice, dated 25.06.2012, relating to the assessment year 2003-2004. The petitioner had also prayed for personal hearing before an order is passed, pursuant to the said notice, dated 25.06.2012. However, the first respondent had passed the impugned order, dated 06.09.2012, rejecting the claims made by the petitioner, without giving an opportunity of personal hearing to the petitioner, as requested by its communication, dated 11.07.2012. Therefore, the impugned order of the first respondent, dated 06.09.2012, may be set aside and the matter may be remitted back to the first respondent, to pass Revision of Assessment order, afresh, after giving an opportunity of personal hearing to the petitioner. 4. In view of the above, the impugned order of the first respondent, dated 06.09.2012, is set aside and the matter is remitted back to the first respondent to pass a Revision of Assessment order, afresh, relating to the assessment year 2003-2004, based on the notice, dated 25.06.2012, considering the objections filed by the petitioner, dated 11.07.2012 and after giving an opportunity of personal hearing to the petitioner. The first respondent shall pass the Revision of Assessment order, as directed by this Court, on merits and in accordance with law, as expeditiously as possible. This Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.