TVL. GIRI AUTOMOBILES Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) By consent, the main Writ Petition is taken up for disposal at the admission stage itself.

(2.) The petitioner has filed the above Writ Petition to issue a Writ of Certiorari to call for the entire records of the respondent dated 06.07.2016 for the assessment year 2014-15 and to quash the same.

(3.) The learned counsel appearing for the petitioner submitted that the issue involved in the Writ Petition is mismatch and such issue is already covered by the decision of this Court in W.P.No.105 of 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: