This writ petition is filed challenging the order of assessment dated 30.12.2016 passed in respect of assessment year 2014-15 only insofar as the issue of mis-match is concerned.
2. Heard both sides.
3. The learned counsel appearing for the petitioner submitted that though the impugned order of assessment was passed in respect of several issues, the petitioner is aggrieved only against one issue of mis-match, namely, cross verification of AnnexureI of Buyer and Annexure-II of Seller. Therefore, he submitted that since the said issue was already considered by this Court and an order has been passed in detail in W.P.No.105/2016 etc. dated 01.03.2017, the same benefit may be given to the petitioner as well insofar as the said issue is concerned. In other words, the learned counsel submitted that the petitioner is not challenging the assessment order passed in respect of other issues.
4. Mr.S.Kanmani Annamalai, the learned Additional Government Pleader fairly submitted that the issue of mis-match in this case is covered by the above said decision.
5. Considering the above said facts and circumstances and considering the fact that the issue of mis-match involved in this case is covered by the above said decision and further considering the fact that the petitioner is not aggrieved against the other issues, this writ petition is allowed in part and the impugned order of assessment is set aside only insofar as reversal of ITC of mis-match of transaction thereby, imposing tax of Rs.26,04,327/- is concerned. Consequently, the matter is remitted back to the Assessing Officer to re-do the assessment only insofar as reversal of ITC of mis-match of transaction, by following the procedure/guidelines issued by this Court in W.P.No.105/2016 etc. dated 01.03.2017. The petitioner shall also to be given an opportunity of personal hearing before finalising the assessment. The entire exercise shall be done by the Assessing Officer within a period of eight weeks from the date of receipt of a copy of this order. In all other aspects, the assessment order stands. No Costs. Consequently, connected miscellaneous petition is closed.
02.06.2017 Speaking / Non-speaking order Index : Yes / No vsi / dna K.RAVICHANDRABAABU,J.
vsi / dna To The Assistant Commissioner (CT) Sholinganallur Assessment Circle, Plot No.414, 1st Main Road, Burma Colony, Perungudi, Chennai 600 096.
Writ Petition No.1887 of 2017 and W.M.P.No.1879 of 2017 02.06.2017 http://www.judis.nic.in