GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (8) TMI 399 - MADRAS HIGH COURT

2016 (8) TMI 399 - MADRAS HIGH COURT - TMI - Writ of prohibition reassessment independence of judgement Held that: - the Assessing Officer cannot be solely guided by the proposals given by the Inspecting Officers, but has to independently apply his mind and discharge duties enshrined on the Assessing Officer under the provisions of the Act, otherwise it would amount to abdication of the statutory duties reasonable opportunity of being heard to the petitioner writ petition disposed off .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is a registered dealer under the provisions of the Tamil Nadu Value Added Act, 2006, (TN VAT Act), has filed this Writ Petition, seeking for issuance of a writ of prohibition to prohibit the first respondent/Assessing Officer from proceeding with re-assessment, pursuant to the notice issued for revision of assessments. 3.The learned counsel for the petitioner submitted that though the petitioner would have no apprehension of attending the personal hearing before the first respondent, but has go .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

st respondent/Assessing Officer will not independently apply his mind and would straight away confirm the D3 proposal. 4. On a perusal of the notice dated 20.04.2016, this Court is of the view that the apprehension of the petitioner is reasonable, since already the Assessing Officer has pre-decided the matter. The manner in which the Assessing Officer has to function has been pointed by the Hon'ble Division Bench of this Court in the case of Madras Granites (P) Ltd. Vs. C.T.O., Arisipalayam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 IT

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version