Atelier vs The Assistant Commissioner (CT)

M. Jaichandren, J.—The main contention of the learned Counsel appearing for the Petitioner is that the impugned orders of the Respondent, dated 24.1.2011, had been passed by the Respondent, without following the directions issued by this Court, by its order, dated 17.8.2007, made in W.P. Nos. 22890 to 22892 and 22328 of 2007. The Respondent ought to have followed the guidelines issued in the circular bearing No. Acts Cell-I/40003/2002/27.06.2002.

The learned Additional Government Pleader, appearing for the Respondent, had not refuted the said submissions made by the learned Counsel appearing for the Petitioner. In such circumstances, the impugned orders of the Respondent, dated 24.1.2011, for the concerned assessment years, are set aside, directing the Respondent to pass appropriate assessment orders, in respect of the concerned assessment years, in the light of the guidelines issued in the circular Acts Cell-I/40003/2002/27.06.2002, as expeditiously as possible.

Accordingly, the writ petitions are allowed. No costs. Connected M.P. Nos. 1,1 and 1 of 2011 are closed.