TVL. WIN TECHNOLOGIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Heard Mr. M. Md. Ibrahim Ali, learned counsel for the petitioner and Mrs. Narmadha Sampath, learned Additional Advocate General assisted by Mr. M. Hariharan, learned Additional Government Pleader for the respondents. With consent on either side, these writ petitions are taken up for final disposal.

(2.) Before I proceed to consider the contentions advanced by the learned counsel for the petitioner in these writ petitions, a word about the assessing officer needs to be mentioned.

(3.) The fifth respondent assessing officer Tmt. K. Premalatha, had issued notices to the petitioner proposing to revise the assessment for the assessment years 2012-13, 2013-14, 2014-15 and 2015-16. The defects/discrepancies pointed out in respect of all the assessment years were identical viz.,