KALEESUWARI REFINERY PRIVATE LIMITED Vs. THE ASSISTANT COMMISSIONER (CT), WASHERMENPET II ASSESSMENT CIRCLE

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner, as well as the learned Government Advocate (Taxes), appearing on behalf of the respondents. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the D3 proposals, relating to the assessment years 2002 -03 and 2003 -04, had been made, initially, based on the missing Laboratory Reports. However, this Court, by its order dated 29.02.2008, made in W.P. No. 5278 of 2008, had held as follows:

(2.) PER contra, the learned Government Advocate (Taxes) appearing on behalf of the respondents had submitted that the directions issued by the second respondent, dated 31.01.2012, do not contain any adverse remarks, which may unduly influence the decision making process of the first respondent, with regard to the D3 proposals.