VOLTAS LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) This is writ petition filed to set aside the order dated 03.01.2007, passed by the Assistant Commissioner(CT) Zone VIII, Chennai-600 006. Prior to the passing of the impugned order, a pre-assessment notice dated 05.06.2006 was issued to the petitioner. In respect of the said pre-assessment notice, two replies were filed by the petitioner. These were replies dated 30.06.2006 and 18.07.2006.

(2.) The record shows that the Assistant Commissioner vide notice dated 14.12.2006 modified the proposal and accordingly, called upon the petitioner to file its objections with respect to the same within the time stipulated therein.

(3.) As indicated above, based on the reply filed by the petitioner, the Assistant Commissioner proceeded to pass the impugned order dated 03.01.2007.