TMI Blog2018 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer before him and not to be solely guided by the report of the officials of the Enforcement Wing. The assessment proceedings being quash judicial proceedings, the second respondent should act in such a manner without giving room for any arbitrariness or capriciousness - Petition disposed off. - Writ Petition Nos.28708 to 28713 of 2017 & WMP.Nos.30889 to 30894 of 2017 - - - Dated:- 10-11-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enforcement Wing or in the form of circulars. 4. The petitioner need not have any apprehension in this regard, since the law, on the subject, is well settled and one of the earliest decisions on this point is in the case of Madras Granites Pvt. Ltd. Vs. CTO, Arisipalayam Circle, Salem [reported in (2006) 146 STC 642] , in which, the Hon'ble Division Bench of this Court considered as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (CT), Enforcement, has directed the Assessing officer to complete the assessment on the basis of the proposal in D-3 form, we find that the Assessing officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, and the records also show that the Assessing officer has not independently applied his mind, but adopted the sales turnover as found in D-3 proposal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of assessment afresh in accordance with law, after giving an opportunity to the petitioner. 5. The second respondent should bear in mind the above decision while completing the assessment. It is no doubt true that the proposal of the officials of the Enforcement Wing reached the Assessing Officer, based on which, he issued the impugned notices. However, the report of the officials of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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