TMI Blog2002 (10) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Government Pleader (Taxes) takes notice for the respondents. 2.. W.P. No. 13428 of 2002 is filed challenging the order of the Tamil Nadu Taxation Special Tribunal, Chennai, dated March 28, 2002 made in O.P. No. 167 of 2002 for the assessment year 1997-98. W.P. No. 39403 of 2002 is filed challenging the order of the Tamil Nadu Taxation Special Tribunal, Chennai, dated September 19, 2002 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of D-3 proposal forwarded by the Assistant Commissioner (CT), Enforcement. We find from the records that in D-3 proposal, the Deputy Commissioner (CT), Enforcement, Salem, has not only determined the surplus turnover, but also determined the quantum of penalty that might be imposed on the dealer. Therefore, when the higher officer, viz., the Assistant Commissioner (CT), Enforcement, has dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessments. We hold that the assessments are not sustainable in law. Accordingly, the orders of assessment in both the matters are liable to be quashed and consequently, the orders of the Special Tribunal confirming the orders of assessment are also liable to be quashed. However, it is open to the assessing officer, viz., the first respondent herein, to pass orders of assessment afresh in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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