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2018 (5) TMI 281 - HC - VAT and Sales TaxWhether the statement recorded by the officials of the Enforcement Wing can be put against the petitioner while the Assessing Officer is completing the assessment? - Held that: - it is settled that the Assessing Officer is a Quasi Judicial Officer and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities namely the officials of the Enforcement Wing - Since, in the instant case, the Assessing Officer acted on the basis of the directions of the higher authorities while completing the assessments, the impugned assessment orders are to be quashed. Circular No.29/2015 - Held that: - Hon'ble Division Bench of this Court in the case of K. Arumuga Mudaliar Vs. Registrar, Tamil Nadu Taxation Special Tribunal [2002 (8) TMI 824 - MADRAS HIGH COURT] held that clarifications and orders issued by the Commissioner in terms of the power vested in him under the Statute are binding on his subordinates especially where the orders or instructions are favourable to the assessee - in the present case, the said circular, having been issued after coming into force the Tamil Nadu Value Added Tax Act, 2006, is binding on the Assessing Officer especially when it gives the manner, in which, the assessments are to be made. The matters are remanded to the respondent for a fresh consideration - appeal allowed by way of remand.
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