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    <title>2015 (8) TMI 1241 - MADRAS HIGH COURT</title>
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    <description>Jurisdiction for assessment-related fact-finding rested with the assessing authority, and not with the enforcement wing officer. Because the assessee was already before the jurisdictional assessing officer, who had inspected the factory and examined manufacturing process, burning loss and electricity consumption, a fresh inspection or trial production exercise by the enforcement wing in aid of the proposed assessment was held impermissible. The communication seeking deputation of officials for that purpose was therefore unsustainable and was quashed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=263324</link>
      <description>Jurisdiction for assessment-related fact-finding rested with the assessing authority, and not with the enforcement wing officer. Because the assessee was already before the jurisdictional assessing officer, who had inspected the factory and examined manufacturing process, burning loss and electricity consumption, a fresh inspection or trial production exercise by the enforcement wing in aid of the proposed assessment was held impermissible. The communication seeking deputation of officials for that purpose was therefore unsustainable and was quashed.</description>
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