IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-02-2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN W.P.No.940 of 2011 and M.P.No.1 of 2011 Food World Super Market Ltd. Rep. By Its Chief Financial Officer,N. Ramakrishnan, 700, Anna Salai, Chennai-2. .. Petitioner. Versus 1.The Assistant Commissioner (CT), Anna Salai III Assessment Circle, Chennai-600 006. 2.The Appellate Deputy Commissioner, (CT) IV, Kuralagam Annexe, VI Floor, Chennai-600 108. .. Respondents. Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the second respondent herein in his A.P.No.35/2009, dated 4.10.2010 and quash the same, with the direction to the second respondent for a fresh consideration of the appeal de novo. For Petitioner : Mr.N.Inbarajan For Respondents : Mr.R.Mahadevan (AGP) (T) O R D E R 1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 2. The main contention of the learned counsel appearing for the petitioner is that no reasons had been given by the second respondent, while passing the impugned order, dated 4.10.2010, in the Appeal, A.P.No.35 of 2009. 3. The learned counsel appearing on behalf of the respondents had not refuted the said submission made by the learned counsel appearing on behalf of the petitioner. https://hcservices.ecourts.gov.in/hcservices/ 4. Hence, the impugned order of the second respondent, dated 4.10.2010, is set aside and the matter is remitted back to the second respondent to pass appropriate orders, on merits and in accordance with law, after giving an opportunity of hearing to the petitioner and by giving sufficient reasons for arriving at his conclusions. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar csh To 1.The Assistant Commissioner (CT), Anna Salai III Assessment Circle, Chennai-600 006. 2.The Appellate Deputy Commissioner, (CT) IV, Kuralagam Annexe, VI Floor, Chennai-600 108. 1 cc To Mr.N.Inbarajan, Advocate, SR.8935 W.P.No.940 of 2011 KJ (CO) RH (24.2.11) https://hcservices.ecourts.gov.in/hcservices/