TMI Blog2015 (6) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... his mind, without doing so, by merely resorting to the alleged demand made by the petitioner before the Enforcement Officer, Enforcement Wing. With regard to the proposal of reversal of Input Tax Credit, over ruling all the objections, without giving any other reasons, has wrongly come to the conclusion - the impugned orders are set aside, as the Assessment Orders are passed without considering the objections and by merely taking note of the proposal of the Enforcement Officer. - Decided in favour of assessee. - W.P. Nos. 12182 to 12184 & 12188 to 12190 of 2015, M.P.Nos.1 to 1 and 2 to 2 of 2015 - - - Dated:- 24-4-2015 - T. Raja,J. For the Petitioner : Ms. R Hemalatha For the Respondent : Mr. S Kanmani Annamalai, in all WPs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the selling dealer. Ignoring all these aspects and only relying upon the alleged proposal of reversal of ITC said to have been made before the Enforcement Wing, wrongly came to a pre-matured conclusion, without applying his independent mind. Such approach having been deprecated by this court in a reported case of M/s. Amutha Metals Vs. Commercial Tax Officer, Mannady (East) Assessment Circle, Chennai, reported in [2007] 9 VST 478 (Mad), the impugned order is liable to go. Relying on the said judgment, he also submitted that when the petitioner in all these cases have given detailed objections, accepting the notices issued by the Assessing Officer, it is for the Assessing Officer to examine the objections in detail and thereupon to pass a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs should have placed all the facts before the inspecting officials. But they did not do so. They had given an admitted statement to the effect that the purchases were made from unregistered dealers and sold and that they were not in a position to produce purchase bills. In as much as they had admitted and even paid tax to some extent as per their statement now I find no reason to deviate from the proposals. If the reasoning stated by the enforcement officials is taken as correct reason, there is no need for the assessing officer to be there to frame the assessment. The Enforcement Wing officials themselves would have framed the assessment. Under the statutory provisions, it is expected from the assessing officer to consider the objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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