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2018 (2) TMI 1478 - HC - VAT and Sales TaxFinalization of assessment - authority of Assessing Officer to finalize assessment - Held that: - after reply is given by the dealer, the Assessing Officer is bound to consider the reply and finalize the assessment based upon the facts and materials placed before him and he cannot close his eyes and state that the officials of the Enforcement Wing have given an adverse report against the petitioner and that therefore, he will blindly follow the report. If the Assessing Officer does so, he will be abdicating his statutory duty. A useful reference can be made to the decision in the case of Madras Granites Pvt. Ltd. Vs. CTO, Arisipalayam Circle, Salem [2002 (10) TMI 767 - MADRAS HIGH COURT], in which, the Hon'ble Division Bench of this Court considered as to how the Assessing Officer should conduct himself and complete an assessment when there is a D3 proposal forwarded by the Assistant Commissioner (CT). The respondent are directed to finalize the assessments by considering the objections dated 30.6.2017 filed by the petitioner - petition allowed - decided in favor of petitioner.
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