LAWS(MAD)-2012-3-108

SUJANA INDUSTRIES LIMITED Vs. ASSISTANT COMMISSIONER

Decided On March 12, 2012
SUJANA INDUSTRIES LIMITED Appellant
V/S
ASSISTANT COMMISSIONER (CT), TONDIARPET ASSESSMENT CIRCLE CHENNAI Respondents

JUDGEMENT

(1.) HEARD the learned counsels appearing for both sides.

(2.) THE learned senior counsel appearing for the petitioner had submitted that the impugned assessment order, dated 5.12.2011, had been passed by the respondent, without furnishing to the petitioner the copies of the documents recovered by the respondent during the inspection conducted, on 27.3.2003, as directed by this Court, by its order, dated 13.2.2008, made in W.P.No.3715 of 2008. THErefore, this Court may be pleased to set aside the impugned order of the respondent, dated 5.12.2011, and direct the respondent to furnish the copies of the documents recovered by the respondent, at the time of the inspection conducted, on 27.3.2003, as detailed in D7 - Slip, dated 28.3.2003.

(3.) IN view of the above, the impugned order of the respondent, dated 5.12.2011, is set aside. The respondent is directed to furnish the copies of all the documents mentioned in D7 - Slip, dated 28.3.2003, said to have been recovered during the inspection conducted, on 27.3.2003. The respondent shall also furnish to the petitioner the printouts taken from the three Central Processing Units (computer), as mentioned in the notice, dated 21.3.2006. On furnishing of the documents, as directed by this Court, the petitioner shall file its objections, if any, within a period of four weeks thereafter. On receipt of the objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of personal hearing to the petitioner, as expeditiously as possible, not later than four weeks from the date of receipt of such objections. It is made clear that the documents prayed for by the petitioner would be furnished to the petitioner, as directed by this Court, at the cost of the petitioner. The writ petition is ordered accordingly. No costs. Connected M.P.Nos.1 and 2 of 2012 are closed.