TMI Blog2015 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted in Form D3 by the Inspecting Officer. The Honourable Division Bench pointed out that the Assessing Officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities, the same are not sustainable in law. The Assessing Officer has been solely guided by the proposal given by the Inspecting Officer, thereby, there was no independent application of mind and duties enshrined on the Assessing Officer under the provisions of the Act have been given a go-by. Further, when the representations were made by the petitioner stating that the records which are produced had to be taken back for want of time and they are willi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent on 18.06.2013 for which the petitioner's submitted their replies. According to the petitioner, all the relevant documents were enclosed along with their replies. Further, they made representations on 08.08.2013 informing the second respondent that they had produced the purchase bills for all the relevant years before the Assessing Officer for verification with regard to the proposal of making reversal of ITC for the reason of non-production of purchase bills before the Inspecting Officer of the Enforcement Wing for verification at the time of inspection. It is further stated that since no sufficient time was available, the Assessing Officer had not checked the purchase bills produced by them and the bills were taken ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering the entire facts placed before this Court, this Court is fully convinced that the Assessing Officer has clearly abdicated his quasi-judicial power. The Honourable Division Bench of this Court, in the case of Madras Granties Pvt. Ltd. vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in (2006) 164 SCT 642, considered the question as to the manner in which the Assessing officer has to proceed with the assessment even though reopening of the assessment was pursuant to a proposal submitted in Form D3 by the Inspecting Officer. The Honourable Division Bench pointed out that the Assessing Officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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