Court emphasizes independence of Assessing Officers in Writ Petitions, sets aside proceedings based on higher authorities.

The Court held in favor of the petitioners in the Writ Petitions, emphasizing that Assessing Officers must independently assess proposals without solely relying on higher authorities. A Circular issued by the Commissioner of State Tax empowered Assessing Officers to deviate from such proposals. Consequently, all impugned proceedings based on higher authorities' proposals were set aside, with matters remanded to Assessing Officers. Assessees were granted the liberty to file objections within 30 days, with assessment proceedings to be concluded within 12 weeks post objections submission or after the specified timeframe. Writ Petitions were allowed, and Connected Miscellaneous Petitions were closed without costs.

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Issues:
Common issue in all Writ Petitions: Assessing Officer's reliance on proposals from higher authorities without independent consideration.

Analysis:
The Writ Petitions raised a common issue where the Assessing Officer did not independently apply their mind but relied on proposals from the Enforcement Wing or ISIC Authorities. The petitioners argued that the Assessing Officer, being a Quasi-Judicial Authority, should not merely adopt the proposals of higher officials without independent consideration. This argument was supported by previous decisions of the Court, such as Madras Granites (P) Ltd., Vs. Commercial Tax Officer and Narasus Roller Flour Mills Vs. Commercial Tax Office. The Court held that the Assessing Officer must assess the proposals independently, without being solely guided by higher authorities.

In response to these concerns, the Commissioner of State Tax, Chennai issued Circular No.3 dated 18.01.2019, allowing Assessing Authorities to deviate from proposals without seeking approval from higher authorities. This Circular empowered Assessing Officers to conduct assessments independently, without being influenced by higher officials' proposals. As a result, the Court set aside all impugned proceedings based on proposals from the Enforcement Wing or ISIC, remanding the matters back to the Assessing Officer.

Following the Circular, the Court granted Assessees the liberty to file objections with supporting documents within 30 days. The Assessing Officer was directed to provide a personal hearing, possibly through Video Conferencing, and conclude assessment proceedings within 12 weeks of receiving objections. If objections were not submitted within the specified timeframe, assessment proceedings were to commence after the 30-day period.

In conclusion, the Writ Petitions were allowed based on the Court's observations and directions. Connected Miscellaneous Petitions were closed without costs.

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