Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (2) TMI 913

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... undaram Addl. Govt. Pleader ORDER The petitioner has filed the above writ petition to issue a Writ of Certiorarified mandamus to call for the records in the proceedings of the first respondent in TIN No.33531080477/2011-2012 and quash the order dated 18.01.2016 and further forebear the first respondent from passing a revised assessment order for the assessment year 2011-2012 under the Tamil Nadu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... time of inspection before the Enforcement Wing officials. Further, according to the petitioner, the first respondent, being a quasi-judicial authority, is to apply his independent mind while making an assessment and should not be influenced by the report or directions of his higher officials or the Enforcement Wing officials. Further, the petitioner contended that the respondents have committed an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... so, the first respondent rejected the contentions of the petitioner. Therefore, it cannot be said that the first respondent had totally ignored the contentions raised by the petitioner. 5. Since the contentions now raised before this court are on factual aspects. As rightly contended by the learned Additional Government Pleader, the same can be decided only by the appellate authority and not und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates