SRI KUMARAN SUPER STORES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) These writ petitions are filed challenging the orders of assessment dated 14.12.2015 passed in respect of the assessment years 2009-10 to 2015-16.

(2.) The grievances of the petitioner before this Court as against the impugned orders is that the same was passed without affording sufficient opportunity to the petitioner to place their objection, apart from the fact that the very orders passed on 14.12.2015 were not at all served on the petitioner at any point of time. Therefore, it is contended that the petitioner is reasonably prevented from challenging the said assessment orders within the time stipulated under the statute. On the other hand, it is contended by the learned Government Advocate that the petitioner having received the notice of proposal has not filed their reply and therefore, the assessing officer is left with no other option except to pass the impugned assessment orders.

(3.) Heard both sides.