BASHEERA HARDWARES AND ELECTRICALS Vs. THE ASSISTANT COMMISSIONER (CT), AMBATTUR ASSESSMENT CIRCLE AND ORS.

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Additional Govt. Pleader (Taxes), who took notice for the respondent and with their consent, these writ petitions are taken up for disposal.

(2.) The petitioner has come forward with these writ petitions challenging the impugned orders passed by the 1st respondent in TIN 33181362988/2012 -2013, 2013 -2014 and Rc. No. 1047/2015/A4 respectively on 14.10.2015.

(3.) The petitioner is a registered dealer engaged in the business of selling Asian Paints and other incidental goods. As the petitioner's husband died, she surrendered the registration certificate on 01.04.2014. In the family arrangement, the business was allotted to her son Shaddiq Basha and he took a new registration on 10.4.2014 and doing the business in the same name and style under the TIN number 33101370598.