9911796707
TMI Blog2018 (2) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... he file of the respondent dated 20.12.2017 for the assessment years 2011-12, 2013-14, 2014-15 and 2015-16 and to quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice. 3. The learned counsel appearing for the petitioner submitted that the issue involved in these writ petitions is mismatch and such issue is already covered by the decision of this Court in W.P.No.105/2016 etc., batch, dated 01.03.2017. This Court, in the said decision, has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. In the said order, in Paragraph Nos.56 to 58, it has been observed as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and orders being issued by the respective Assessing Officers without even the knowledge of the Assessing Officer of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so that the defaulting dealer is brought to books. 57. Hence, for all the above reasons, all the Writ Petitions are allowed and the notices/orders either original or appellate or revisional are set aside and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, by following procedures/guidelines issued in the above said order. 5. Having regard to the submissions made by the learned counsel on either side and considering the fact that the Assessing Officer has to re-do the assessment, in view of the above said decision of this Court, this writ petitions are allowed and the impugned orders are set side. Consequently, the matters are remitted back to the Assessing Officer to re-do the assessment commencing from the stage of issuing notice of proposal, after following guidelines/procedures issued by this Court in the above referred order. The Assessing Officer shall also give personal hearing to the petitioner before finalizing the order of assessment. Whole exercise shall be comple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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