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2019 (5) TMI 648 - MADRAS HIGH COURTRevision of assessment order - deemed assessment - suppression of sales or purchase - TNVAT Act - assessment years 2010-11 to 2015-16 - HELD THAT:- It is settled law that while passing the assessment order, the Assessing Officer cannot blindly accept the report of the Enforcement Wing officials of the Department. He has to independently consider whether the said report is factually correct or not. In the instant case, a detailed reply has been given by the petitioner, wherein, they have categorically denied that there is neither sales or purchase suppression with supporting facts and figures - All the factors have not been considered by the respondent under the impugned assessment orders but instead the respondent has outrightly rejected the replies by blindly accepting the Enforcement Wing officers field audit report without any independent source of information. It is clear that the Assessing Officer must take an independent decision and should not blindly accept the Enforcement Wing Officer's report of the Department. For the forgoing reasons, this Court is of the considered view that the respondent has passed the impugned order by total non-application of mind and therefore, all the impugned orders will have to be necessarily quashed - the matters are remanded back to the respondent for fresh consideration - Petition allowed by way of remand.
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