TMI Blog2018 (3) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... istake committed by the respondent goes to the root of the mater, affecting the very orders of assessment. This is sufficient to hold that the impugned orders are bad in law, as they have exceeded the proposal in the Revision Notices, dated 14.11.2016, and without due application of mind - Petition allowed. - Writ Petition No.12919 to 12925 and W.M.P.Nos.13784 to 13790 of 2017 - - - Dated:- 13-7- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent/Department, dated 19.07.2016, all the Writ Petitions are taken up together, and disposed of by this common order. It may not be necessary for this Court to labour much to determine as to whether the impugned orders of assessment have been validly passed, since, on a apparent reading of the impugned orders, it is evidently clear that the respondent/Assessing Officer has gone beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence between sales turnover reported in the Monthly Returns and the turnover, as per the Books of Accounts. 4. Further, on a reading of the impugned assessment orders, while dealing with the difference between the purchase turnover, reported in the Monthly Returns and the turnover, as per the Books of Accounts, similarly, while dealing with sales turnover, the respondent has accepted the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application of mind. 5. In the light of the above reasonings, the impugned orders are set aside and the Writ Petitions are allowed with the following directions:- i) The respondent shall issue fresh notice, clearly setting out the proposal, which, he proposes to implement, and give the petitioner 15 days' time to submit their objections, after which, an opportunity of personal hearing sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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