TVL SPACE AIR COMFORT INDIA PRIVATE LTD REPRSENTED BY ITS DIRECTOR N MOHAMED JIYAVUDEEN Vs. ADDITIONAL CHIEF SECRETARY COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Ms.Dhanamadhri, learned Government Advocate (Tax), takes notice for the respondents. By consent, the main writ petitions are taken up for disposal at the admission stage itself.

(2.) The petitioner has filed the above writ petitions to issue a Writs of Certiorari to call for the records pertaining to the impugned proceedings passed by the 2nd respondent dated 07.09.2017 for the assessment years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 and to quash the same, since the same were passed by violating the principles of natural justice and being contrary to the judgment of this Court reported in the Batch of writ petitions in W.P.105 of 2016, dated 01.03.2017.

(3.) The learned counsel appearing for the petitioner submitted that the issue involved in these writ petitions is mismatch and such issue is already covered by the decision of this Court in W.P.No.105/2016 etc., batch, dated 01.03.2017. This Court, in the said decision, has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. In the said order, in Paragraph Nos.56 to 58, it has been observed as follows: