TMI Blog2016 (8) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... erification. Both these conclusions cannot sail together. The findings recorded by the Appellate Authority are vacated, and the matter is remanded to the first respondent for fresh consideration, who shall redo the assessment after thorough verification of the records and after affording opportunity of personal hearing to the petitioner - petition allowed in part. - Writ Petition Nos.27191 & 27192 of 2016 and W.M.P.Nos.23342 and 23343 of 2016 - - - Dated:- 4-8-2016 - Mr. T.S.Sivagnanam, J. R. Senniappan for the petitioner S. Kanmani Annamalai, Additional Government Pleader, for the respondents ORDER Heard Mr.R.Senniappan, learned counsel appearing for the petitioner, and Mr.S.Kanmani Annamalai, learned Additional G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation in order to sustain the assessment, and that the petitioner has not produced documents in support of their contention, and one more opportunity may be provided to the petitioner to produce all the documents and the Assessing Officer to verify records and genuineness of the transaction, and therefore, the Appellate Authority proceeded to set aside the assessment, including the penalty, and remanded the case back to the Assessing Officer for thorough verification. 6. The learned counsel appearing for the petitioner submits that the petitioner is before this Court, on the ground that, if the matter is remanded to the first respondent, with the findings recorded by the Appellate Authority, then, obviously, the first respondent, being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner has issued circular, he being the Superior Authority to the Assessing Officer, or the Appellate Authority, it would be impracticable to expect the Subordinate Authority to take a view contrary to the view expressed by the Superior Authority/Commissioner. 9. The ratio decidendi, laid down by the Hon'ble Division Bench, in the above referred case, could be applied to the instant cases as well. That is to say, if the Appellate Authority has rejected all the grounds raised by the petitioner in the Appeals, which according to the petitioner has been erroneously done, and remanded the matter to the Assessing Officer, obviously, the Assessing Officer, who is a Subordinate Officer to the Appellate Authority, will be guided by tho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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