TMI Blog2020 (8) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities - Circular No.3 dated 18.01.2019 - HELD THAT:- The Circular has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - In view of the Circular No.3 dated 18.01.2019 issued by the Commissioner of State Tax, Chennai, all the impugned proceedings in these batch of Writ Petitions, which pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 18245 of 2015, 29509 to 29513 of 2016 , 36486 to 36490 of 2016, 44103 of 2016, 32451 32452 of 2017, 2310, 2311 2326 of 2017 15448 to 15451 of 2016 10695/2015 and M.P.Nos.1,1 1 of 2012, 1,1,1,1,1,1, 1 of 2015, 25541 to 25545 of 2016, 31397 to 31401 of 2016, 37911 of 2016, 35743 35744 of 2017, 2300,2301 2309 of 2017 13468 to 13471 of 2016 M.P.1 of 2015 For Petitioner : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho are their higher authorities. 3. This ground raised by the petitioners have been upheld by this Court in various Writ Petitions holding that the Assessing Officer cannot be solely guided by the proposal given by the Enforcement Wing Officers and that the Assessing Officer has to independently consider the same, without being influenced by such proposals of the higher officials. Some of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nspection proposals received from Enforcement wing or proposals received from ISIC are not in conformity with the Law or the established principles set by various higher judicial Forums and if he wishes to deviate from the proposals either partly or wholly, he himself can finalize the assessment or revision of assessment without seeking approval from the Enforcement Wing/ISIC Authorities who had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall extend due opportunity of personal hearing to the Assessees/Representatives, if necessary through Video Conferencing and endeavor to conclude the assessment proceedings, atleast within a period of 12 weeks from the date of receipt of the objections. In case, if the objections are not received within the date of expiry of 30 days from the date of receipt of a copy of this order, the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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