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Tvl.r.s. Enterprises, Represented By Its Partner Thiru.s.dinakaran, Tuticorin District v. The State Of Tamil Nadu And Others

Tvl.r.s. Enterprises, Represented By Its Partner Thiru.s.dinakaran, Tuticorin District v. The State Of Tamil Nadu And Others

(Before The Madurai Bench Of Madras High Court)

Writ Petition No. 19402 Of 2015 & M.P.(Md) No. 1 Of 2015 | 28-10-2015

(Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified mandamus to call for the records relating to the proceedings of the third respondent issued in TIN:33375862859/2011-12, dated 25.05.2015, and quash the same and to direct the third respondent to consider the objections filed by the petitioner on 17.06.2015 and further objections on 29.09.2015 accord a personal hearing after issuing notice and then to pass such fresh order if any for the assessment year 2011-2012.)

1. The writ petition has been filed praying for a Writ of Certiorarified Mandamus to call for the impugned proceedings of the third respondent in TIN:33375862859/2011-12, dated 25.09.2015, and quash the same and further to direct the third respondent to consider the objections filed by the petitioner on 17.06.2015 and further objections on 29.09.2015 and accord a personal hearing, after issuing notice and then to pass such fresh order, if any, for the assessment year 2011-2012.

2. When the matter is taken up for hearing, it is reported that the issue involved in the Writ Petitionis akin to the common order made in W.P.(MD)Nos.19460 to 19464 of 2015 dated 28.10.2015.

3. The Additional Government Pleaderwas put on notice, who in turn submitted that the order relied by the petitioner was disposed of, by this Court, with certain directions to the respondents therein. He further submitted thatthe same yardstick may be applied for the present Writ Petitiontoo.

4. Following the order made in W.P.(MD)Nos.19460 to 19464 of 2015 dated 28.10.2015 and considering the facts and circumstances of the case, this Court passes the following order:-

The petitioner firm is directed to remit 10% of the disputed tax in question in the Writ Petition to the third respondent within a period of four weeks from the date of receipt of a copy of this order. On such payment, the orders impugned in the Writ Petition stands set aside and the respondents are directed to provide an opportunity of personal hearing to the petitioner and pass appropriate orders, on merits and in accordance with law, within a period of four weeks, thereafter.

5. With the above direction, the Writ Petition stands disposed of. No costs, consequently, connected miscellaneous petitions are closed.

Advocate List
  • For the Petitioner M/s. A.S. Mujibur Rahman, Advocate. For the Respondents R. Karthikeyan, Additional Govt. Pleader.
Bench
  • HON'BLE MR. JUSTICE R. SUBBIAH
Eq Citations
  • LQ/MadHC/2015/7201
Head Note

Income Tax — Assessment — Assessment order — Impugned assessment order set aside — Respondents directed to provide an opportunity of personal hearing to petitioner and pass appropriate orders, on merits and in accordance with law — Practice and Procedure — Setting aside of order — Remittance of 10% of disputed tax as condition (Paras 4 and 4)