LAWS(MAD)-2018-7-289

TVL DEVI CONSTRUCTIONS, REPRESENTED BY ITS PROPRIETOR Vs. ASSISTANT COMMISSIONER (ST), SALEM TOWN (NORTH) CIRCLE

Decided On July 10, 2018
Tvl Devi Constructions, Represented By Its Proprietor Appellant
V/S
Assistant Commissioner (St), Salem Town (North) Circle Respondents

JUDGEMENT

(1.) The order of revision of assessment for the assessment years 2011-12, 2012-13, 2013-14 & 2014-15 issued in proceedings dated 27.03.2018 are under challenge in these writ petitions.

(2.) The learned counsel appearing on behalf of the writ petitioner strenuously contended that the application submitted by the writ petitioner seeking certain relevant documents have not been considered at all. This apart, the order impugned shows that there is no proper application of mind on the part of the authorities. In other words, the impugned order is non-speaking and the authorities, who passed the orders had not applied his mind in respect of the objections raised by the writ petitioner.

(3.) The grievances of the writ petitioner is that the objections submitted by the writ petitioner has been extracted in the impugned order and the same has been rejected without assigning any independent reasons. Thus, the orders are liable to be scrapped.