MOOKAMBIKAI SPINNERS Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) for the respondent.

(2.) THE petitioner has come forward with this writ petition challenging the orders of the respondent dated 18.12.2014.

(3.) THE learned counsel for the petitioner relying upon a decision of this Court reported in : [2007] 9 VST 478 (Mad) (Amutha Metals vs. Commercial Tax Officer, Mannady (East) Assessment Circle, Chennai would contend that under the statutory provisions, it is expected from the assessing officer to consider the objections to the proposals in the pre -assessment notice and either accept or reject them giving valid reasons by applying his mind and the order of assessment in that case was set aside taking into account the proposal of the Enforcement Officer and hence this Court directed the Assessing Officer to consider the objections raised by the petitioners therein.