Court orders independent reassessment of tax liabilities, emphasizing duty to act without undue influence

The court directed the Assessing Officer to independently reassess the petitioner's tax liabilities for the mentioned years, emphasizing the duty to act independently and apply correct legal principles without undue influence from superiors. The Assessing Officer was instructed to consider the petitioner's submissions, provide a personal hearing, and complete the assessment promptly within six weeks. The court highlighted that assessments solely based on higher authority's directions are not legally sustainable, closing the related petitions without awarding costs.

---

---

Issues:
Seeking quashing of intimation by the 1st respondent and direction for adjudication for assessment years 2007-08 to 2014-15.

Analysis:
The petitioner sought a writ to quash the intimation by the 1st respondent and direct adjudication for assessment years 2007-08 to 2014-15. The 1st respondent, the petitioner's Assessing Officer, issued pre-revision notices for these years following an inspection by Enforcement Officers. The petitioner submitted objections, expecting a personal hearing and further proceedings. Surprisingly, the 1st respondent sent a deviation proposal to the 2nd respondent without taking action, prompting the petitioner to request finalization. However, the 1st respondent's intimation stated that the request could not be considered until the higher authority's reply. The court emphasized the 1st respondent's duty to complete assessments independently and not solely follow superior's directions.

The court referenced a previous judgment highlighting the assessing officer's duty to act independently, not bound by higher authority's directions. It emphasized the assessing officer's quasi-judicial role and the need to apply legal principles without undue influence. The court held that assessments solely based on higher authority's directions are not legally sustainable. The assessing officer was directed to reassess independently after giving the petitioner an opportunity.

The court emphasized the assessing officer's duty to act independently and apply correct legal principles. It clarified that reports from enforcement wings provide only initial information, and subsequent proceedings are the responsibility of the assessing officer. The court directed the 1st respondent to make decisions for the mentioned assessment years based on petitioner's reply, without waiting for advice from the 2nd respondent's deviation proposal.

In conclusion, the court disposed of the writ petitions by instructing the 1st respondent to independently assess the mentioned years after considering the petitioner's submissions and providing a personal hearing. The 1st respondent was directed to act promptly, ideally within six weeks, without awaiting guidance from the 2nd respondent. No costs were awarded, and related petitions were closed.

---