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2016 (9) TMI 828

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..... cedure of sending the deviation proposal to the Enforcement wing is an internal matter. The statute does not state that the Assessing Officer, should act as per the dictates of the Enforcement Wing. The pre-revision notices were issued to the petitioner pursuant to an inspection by the Enforcement Wing in the business premises of the petitioner. In recent decisions, it was held that the report can at best, be treated as an information or the first information to the Assessing Officer giving a cause of action for issuing the revision notice and nothing more can be attached to such a report given by the Enforcement Wing. It is thereafter, the entire proceedings are in the hands of the Assessing Officer who should exercise his statutory powers .....

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..... been mentioned in the pre-revision notices. However, for the purpose of considering the relief sought for in these writ petitions, those details may not be very relevant. The petitioner has submitted his objections on 01.04.2015. Thus, in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006, the next step to be taken by the 1st respondent is to afford an opportunity of personal hearing to the petitioner and complete the issue after considering the documents filed by the petitioner and taking note of the stand raised in their objections. In fact, the petitioner was under a strong belief that they will be called upon to explain the matter. It is interesting to note that the 1st respondent appears to have been fully convinced b .....

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..... and has got a statutory duty to complete the assessment in terms of the provisions of the Act and apply the proper legal principles and not solely to be guided by what his superior says. 4. In fact, this observation is in tune with the decision of the Hon'ble Division Bench of this Court in Madras Granites Private Limited Vs. Commercial Tax Officer, Arisipalayaam Circle, Salem and another reported in [2006] 146 STC 642 [Mad]. The Hon'ble Division Bench pointed out the role of the Assessing Officer, vis-a-vis, the D3 Proposal. At this stage, it would be beneficial to refer to the relevant portion of the said judgment. ...... 4. No doubt, the assessing Officer issued pre-assessment notice including the notice for levy of .....

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..... also liable to be quashed. However, it is open to the assessing officer, viz., the 1st respondent herein, to pass orders of assessment afresh in accordance with law, after giving an opportunity to the petitioner. Both the writ petitions stand allowed. No costs. Connected WPMPs are closed. 5. The above decision should be an eye-opener for the 1st to act as an independent authority. The procedure of sending the deviation proposal to the 2nd respondent is an internal matter. The statute does not state that the 1st respondent / Assessing Officer, should act as per the dictates of the 2nd respondent. The pre-revision notices were issued to the petitioner pursuant to an inspection by the Enforcement Wing in the business premises of the peti .....

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