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2019 (6) TMI 940 - HC - VAT and Sales TaxValidity of assessment order - primary and pivotal submission made by learned counsel for writ petitioner is that a perusal of the impugned assessment orders made by the first respondent, would reveal that the first respondent has not made any independent assessment and the first respondent has merely accepted the proposal given by the enforcement wing - writ petitioner assessee has not availed of the opportunity given to the writ petitioner for filing documentary evidence - HELD THAT:- There is no elaboration whatsoever as to why the assessing authority has accepted the proposal given by the enforcement wing. In other words, there is nothing in the impugned assessment orders to show what weighed the mind of the assessing officer to accept the proposal given by the enforcement wing. In the absence of such discussion, it follows as an inevitable sequitur that there is nothing in the impugned orders to say that the first respondent has applied his / her mind independently ie., independent of the proposal of the enforcement wing. Without embarking upon the exercise of ascertaining whether the first respondent has applied his / her mind independent of the proposal given by the enforcement wing, suffice to say that nothing has been recorded in the impugned assessment orders to show that there is independent application of mind qua proposal given by enforcement wing. Impugned order are set aside on the sole ground of not making assessment independent of the proposal of the enforcement wing / not giving reasons for accepting enforcement wing proposal - the first respondent shall redo the assessments for all the seven years in accordance with law - petition disposed off.
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