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TMI Blog2018 (11) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... inspection conducted on 29.07.2015, the respondent issued a show cause notice, dated 02.02.2018, pointing out certain discrepancies in the profit and loss account. On 16.02.2018, the petitioner has given a letter, seeking time till 15.04.2018 to verify the records and to file his objections. Even after receipt of the same, the respondent has issued a notice dated 21.02.2018 directing the petitioner to appear before the respondent on 05.03.2018 for personal hearing. According to the petitioner, on his behalf, his accountant appeared before the respondent and requested time till 15.04.2018. But, the respondent hurriedly passed the impugned order, dated 27.03.2018, without rejecting the said representation and without any independent applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revise the order accordingly for the year 2011-12." 6. It clearly shows that the first respondent, without independent application of his mind, solely guided by external factors and in particular, the VAT Audit report, has passed the impugned order. 7. In the decision in Madras Granites (P) Ltd., Vs. C.T.O., Arisipalayam Circle ((2006) 146 STC 642), a Division Bench of this Court has clearly stated the manner in which the Assessing Officer has to function. The relevant portion is extracted hereunder: "It is well settled that the Assessing Officer is a quasi judicial authority and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. However, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has not submitted his objections. Even then, the respondent ought to have independently considered the proposals and justified the same. But, the respondent, in contravention of the said decisions cited supra, has passed the impugned order. Therefore, on this ground , the impugned order is liable to be set aside. 10. In view of the above, the impugned order, dated 27.03.2018, passed by the respondent is set aside and the matter is remanded back to the file of the respondent. The petitioner is directed to file his objections within a period of 15 days from the date of receipt of a copy of this order. On receipt of such objections, the respondent is directed to provide an opportunity of personal hearing to the petitioner and then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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