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2020 (10) TMI 366 - MADRAS HIGH COURTNon independent application of mind by AO - Proceeding made on the basis of the Audit Reports/Inspection Proposals proceeded from the Enforement Wing or from ISIC Authorities - HELD THAT:- Assessing Officer has to independently consider the same, without being influenced by such proposals of the higher officials. Commissioner of State Tax, Chennai had issued Circular No.3 dated 18.01.2019, empowering the Assessing Authority to deviate from the proposals, without seeking for approval from the Enforcement Wing/ISIC Authorities. AO can independently deal with the assessment without being influenced by the proposals of the higher officials. See Madras Granites (P) Ltd. [2002 (10) TMI 767 - MADRAS HIGH COURT] and Narasus Roller Flour Mills Vs. Commercial Tax Office, (Enforcement Wing), Sankagiri and another [2015 (4) TMI 361 - MADRAS HIGH COURT]. All the impugned proceeding in the present Writ Petition, which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, is set aside and consequently, the matter is remanded back to the Assessing Officer. The Assessee is granted liberty to file his objections with all supporting documents, within a period of 30 days from the date of receipt of a copy of this order
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