P MANISHANKAR Vs. ASSISTANT COMMISSIONER CT NANGANALLUR

JUDGEMENT

(1.) THE main contention of the learned counsel appearing for the petitioner is that the petitioner could not produce the relevant documents and to raise the necessary objections before the impugned assessment order had been passed by the respondent, since, the petitioner could not trace the said documents, within time. THErefore, he had submitted that it would suffice if the impugned assessment order of the respondent, dated 29.12.2010, is set aside and if an opportunity is given to the petitioner to produce all the relevant documents and to raise his necessary objections before the respondent, who is the assessing officer, and if the respondent is directed to consider the same and pass appropriate orders thereon, on merits and in accordance with law.

(2.) THE learned Additional Government Pleader (Taxes) appearing on behalf of the respondent, has no objection for such an order being passed by this Court.