TMI Blog2019 (2) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... nforcement Officials - Held that:- Perusal of the impugned orders would show that the Assessing Officer has not discussed about the objections raised by the petitioner before the Enforcement Official. In any event, when the notice of proposal is sent, the petitioner, irrespective of the fact that they filed their objections before the Enforcement Officials, ought to have filed their reply to the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of assessment dated 28.03.2018 passed in respect of assessment years 2010-11, 2012-13, 2013-14, 2014-15 and 2015-16. 2.The main grievance of the petitioner against these impugned assessment orders is that the same were passed without application of mind to the objections raised by the petitioner before the Enforcement Officials. Therefore, it is contended that the Assessing Officer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer is left with no other option except to conclude the assessment. 4. Heard both sides. 5. It is seen from the impugned orders that the same has resulted out of an inspection conducted by the Enforcement Officials followed by a report submitted by them. It is contended by the petitioner that they have filed their objections before the Enforcement Officials and such objections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the interest of justice would be met by passing the following order. 7. Accordingly, these writ petitions are allowed and the impugned orders are set aside and they are, in turn, shall be treated as show cause notices. Consequently, the petitioner shall file their objection within a period of two weeks from the date of receipt of a copy of this order. On receipt of such reply and after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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