TMI Blog2020 (10) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ently consider the same, without being influenced by such proposals of the higher officials. Commissioner of State Tax, Chennai had issued Circular No.3 dated 18.01.2019, empowering the Assessing Authority to deviate from the proposals, without seeking for approval from the Enforcement Wing/ISIC Authorities. AO can independently deal with the assessment without being influenced by the proposals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. R.Swarnavel, GA (T) ORDER With the consent of both the parties, the present Writ Petition is heard today through Video Conferencing. 2. The issue involved in this Writ Petition is that the impugned proceeding is made on the basis of the Audit Reports/Inspection Proposals proceeded from the Enforement Wing or from ISIC Authorities. Among other grounds, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2006 (146) STC 642 (MAD) and Narasus Roller Flour Mills Vs. Commercial Tax Office, (Enforcement Wing), Sankagiri and another reported in 2015 (81) VST 560 (MAD) . 4. Such a ratio laid down by this Court in all the above Writ Petitions stand good till date and in these background, the Commissioner of State Tax, Chennai had issued Circular No.3 dated 18.01.2019, empoweri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o henceforth independently deal with the assessment without being influenced by the proposals of the higher officials. 5. In view of the Circular No.3 dated 18.01.2019 issued by the Commissioner of State Tax, Chennai, all the impugned proceeding in the present Writ Petition, which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, is set aside and consequently, the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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