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2014 (7) TMI 1077 - HC - VAT and Sales TaxEstimation based on the D3 proposal - AO adopted the sales turnover as found in D3 proposal - Even though the petitioners filed their objection to the said proposal, they have not been provided an opportunity of being heard - Held that:- When the higher officer has directed the assessing officer to complete the assessment on the basis of the proposal in D3 form, the assessing officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, has not independently applied his mind, but adopted the sales turnover as found in D3 proposal and also levied the penalty in the manner indicated in D3 proposal. It is well settled that the assessing officer is a quasi judicial authority and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. - impugned order has been passed totally relying upon D3 proposal forwarded by the enforcement wing. Since the assessing officer acted on the basis of the direction, the impugned order is liable to be quashed. Decided in favour of assessee.
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