TMI Blog2012 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... HE HONOURABLE MR.JUSTICE M.JAICHANDREN For the Petitioner : Mr.B.Raveendran For the Respondent : Mr.A.R.Jayaprathap Government Advocate (T) COMMON ORDER Heard the learned counsel appearing for the petitioner, as well as the learned Government Advocate (Taxes), appearing on behalf of the respondents. 2. At this stage of the hearing of the writ petition, the learned counsel ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords are missing. Thereafter, notices, dated 07.02.2012, had been issued by the first respondent relating to the assessment years 2002-03 and 2003-04, calling for objections from the petitioner, if any, for the proposals made therein. The petitioner had filed its objections to the notice, dated 07.02.2012, relating to the assessment year 2002-03, on 19.03.2008. For the notice relating to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment order to this office immediately. Since, the first respondent has an obligation to follow the directions of the second respondent, who is the higher authority, the first respondent cannot pass an order, applying his mind independently, considering the objections filed by the petitioner to the notices, dated 07.02.2012, issued by the first respondent. Therefore, the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he D3 proposals. 4. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, this Court finds it appropriate to direct the first respondent to consider the objections filed by the petitioner, on 19.03.2008, relating to the assessment year 2002-03, and the objections, dated 29.112010, relating to the assessment year 2003-04 and to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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