The High Court set aside a revenue assessment order passed without affording a personal hearing despite receiving objections. The court remitted the matter for fresh assessment within 30 days after providing a personal hearing.
Impugned assessment order set aside and matter remitted for fresh consideration with personal hearing within 30 days.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.04.2018
CORAM
THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM W.P.No.10479 of 2017 & W.M.P. No.11376 of 2017
Y.R. Gaitonde Medical Educational and Research Foundation Voluntary Health Service Tidel Park Road
Taramani, Chennai - 600 113
Rep. by its Manager ... Petitioner
v.
Commercial Tax officer Adyar Assessment Circle Chennai. ...Respondent
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records of the respondent in his proceedings leading to passing of the revised Assessment order vide TIN/33880962090/2014-15, dated 20.03.2017, quash the same and direct the respondent to pass fresh revised assessment order after providing an opportunity of reply and personal hearing.
For Petitioner : Mr.S.Sathiyanarayanan
For Respondent : Mr.M.Hariharan Addl. Govt. Pleader (T)
ORDER
Heard Mr.S.Sathiyanarayanan, learned counsel appearing for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader for the respondents.
The Commercial Tax officer Adyar Assessment Circle Chennai.
W.P.No.10479 of 2017 & W.M.P. No.11376 of 2017
nm(co) aa11/05/2018
2 issues framed by the court
Whether passing of an assessment order without considering the petitioner's detailed objections and personal hearing violated principles of natural justice.
Whether the impugned revised assessment order dated 20.03.2017 should be quashed and the matter remitted for fresh consideration.
2 provisions across 2 enactments
Y.R. Gaitonde Medical Educational and Research Foundation Voluntary Health Service
Commercial Tax officer Adyar Assessment Circle Chennai
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
