TMI Blog2021 (3) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent though a quasi judicial officer chose to go-by the stand of the Enforcement Wing Officials - The assessing authority chose to overrule all the objections of the petitioner as untenable in a single line. It is obvious that the respondent has not at all considered the materials from an independent perspective. The respondent has merely reproduced the stand of the Enforcement Wing Officials and has not dealt with the issue independently. A learned Judge of this Court in AMUTHA METALS VERSUS COMMERCIAL TAX OFFICER, MANNADY (EAST) ASSESSMENT CIRCLE, CHENNAI [ 2007 (3) TMI 677 - MADRAS HIGH COURT] held that if the reasoning stated by the Enforcement Officials is taken as correct reason, there is no need for the assessing off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 for the assessment year 2016-17). The petitioner offered his explanation in response to all the three notices. Thereafter, personal hearing appears to have been given atleast for the assessment year 2015-16 and also for the assessment year 2014-15. The petitioner's stand was rejected and the proposals set out in the show cause notices were confirmed. The impugned orders are put to challenge in these writ petitions. 3.The respondents have filed a detailed reply controverting the stand projected by the petitioner. The learned Special Government Pleader took me through the averments set out in the counter affidavit. Her argument is basically two fold. She would argue that during the personal hearing, the petitioner did not produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority chose to overrule all the objections of the petitioner as untenable in a single line. It is obvious that the respondent has not at all considered the materials from an independent perspective. Of-course, the report of the Enforcement Wing can provide a starting point for reopening the assessment. But the assessing authority must have his own approach. His discretion cannot be governed or bound by the stand taken by the Enforcement Wing Officials. In the case on hand, the petitioner had stated that he was coerced into making some admissions at the time of inspection. 7.I am satisfied that the respondent has merely reproduced the stand of the Enforcement Wing Officials and has not dealt with the issue independently. A lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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