TMI Blog2017 (12) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... ner completed the assessment is a clear abdication of the statutory duty cast upon the respondent. Merely because there is a proposal from the Enforcement Wing Officials, that cannot be as a gospel truth to accept as it is and has to consider the objections of the assessee and then take a decision. It was found that the Assessing Officer had acted on the basis of the direction of the higher authorities and accordingly, the assessment order was quashed - the impugned assessment is illegal, devoid of reasons and liable to be set aside - petition allowed - matter is remitted back to the respondent for a fresh consideration - petition allowed by way of remand. - Writ Petition No.29978 of 2017 & W.M.P.Nos.32493 & 32494 of 2017 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on merits and in accordance with law. However, the respondent did not do so, but completed the assessment and passed the impugned assessment order solely on the ground that the petitioner has already accepted the omission at the time of inspection. The manner, in which, the petitioner completed the assessment is a clear abdication of the statutory duty cast upon the respondent. Merely because there is a proposal from the Enforcement Wing Officials, that cannot be as a gospel truth to accept as it is and has to consider the objections of the assessee and then take a decision. 6. When similar orders were passed by the Assessing Officer under the Tamil Nadu General Sales Tax Act, 1959, based upon the proposal of the inspection wing in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Section 27(3)(c) of the said Act are lacking in the instant case, the question of levying penalty does not arise. 9. Reliance was also placed on the decision of this Court in the case of M/s.Amutha Metals Vs. CTO, Mannady (East) [ reported in (2007) 9 VST 478], wherein the assessment, which was made merely by relying upon the proposal of the Enforcement Wing, was held to be bad in law, as there was no independent application of mind. This decision was followed in the case of V.R.Nachimuthu (CBE) Vs. AC (CT), Erode [W.P.Nos.13384 13385 of 2015 dated 30.04.2015]. 10. Thus, by applying the above legal principles to the facts of the case, only conclusion that can be arrived at is to hold that the impugned assessment is illegal, devoid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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