TVL. KONGU NADU CEMENTS Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner is aggrieved against the order of assessment dated 05.12.2018 passed in respect of assessment year 2014-15.

(2.) 2. The main grievance of the petitioner against the impugned order is that the same was passed without considering his objections filed to the notice of proposal.

(3.) It is seen that the very same petitioner approached this Court and filed a writ petition in W.P.No.26778 of 2015, challenging the assessment order dated 29.07.2015 passed in respect of the very same assessment year, on the ground that the said order was passed without affording an opportunity of personal hearing. This Court, by order dated 15.03.2016, set aside the said order dated 29.07.2015 and remanded the matter back to the Assessing Officer for fresh consideration with a specific direction to provide an opportunity of personal hearing to the petitioner and also to consider the objections filed by them on merits and in accordance with law. Thereafter, the Assessing Officer issued notice dated 14.11.2016 and called upon the petitioner to appear for personal hearing on 28.11.2016. It is seen that despite issuance of repeated notices for personal appearance, the petitioner did not appear in person. Consequently, the impugned assessment order was passed.