2018 (11) TMI 1

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....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 applicati....

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....evise 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, it....