TMI Blog2007 (2) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... since the same has been passed without issuing a notice and without following the directions of the appellate authority issued in the petitioner's aforesaid ppeal which is binding on the respondent herein. The facts, in short, are: For the assessment year 1994-95, the petitioner was originally assessed on the basis of the returns and books of account in the year 1996. Later on, on the basis of the inspection report of the Enforcement Wing officials (D3 proposals) the respondent revised the order of assessment for the assessment years 1993-94 and 1994-95 on November 17, 1998. Against the said order of assessment for the abovesaid assessment years, the petitioner preferred appeals before the Appellate Assistant Commissioner (C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of bill discounting. The appellants expressed their inability to get a similar certificate from Tvl. Shaw Wallace Co. Ltd., due to administrative problems. If the department is particular to prove the transactions, the accounts of Tvl. EID Parry Ltd., and Tvl. Shaw Wallace Co. Ltd., could have been verified. But merely on the basis of invoices only, the actual sales have been presumed, without establishing the fact transfer of property in goods had taken place for valuable consideration. The appellate authority, while observing as above, concluded as follows: I set aside the assessment made on the rest of the turnover of Rs. 24,31,419 and remand the matter back to the assessing authority with the following directions: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorities. It has been held in several cases, and one among them is the order of the Tamil Nadu Taxation Special Tribunal in Orjay Packaging Products v. CTO, Coimbatore [O.P. Nos. 116 and 117 of 1999 dated March 11, 1999], wherein the Appellate Tribunal constituted under article 323-B of the Constitution, in a similar set of facts, has opined that the action of the assessing authority in proposing to ignore the order of the AAC and adopt his own proposal earlier made prior to the AAC order is thoroughly illegal. Once the order of assessment is set aside by the AAC with certain directions, the assessing authority is bound to obey the said order of the AAC. In that case it is peculiar that the Tribunal called upon the Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded in the turnover . . . . The assessing officer has not taken minimum care to see that the blank provided in the order, as highlighted above, is filled up. An order of assessment, which has civil consequence, cannot be issued in a callous manner, as in this case. Hence, the order, which is ex facie overreaching the order of the appellate authority has to be set aside and the matter has to be remitted back to the assessing officer to frame assessment by following the directions issued by the appellate authority by its order dated July 17, 2001. Accordingly, the impugned order is set aside and the matter is remitted back to the assessing officer to pass fresh order of assessment by following the directions issued by the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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