TaxTMI 
TaxTMI 
2005 (6) TMI 531
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder of assessment on the ground that the assessing officer has framed the assessment by suppressing the fact of the petitioner filing objections to the proposal notice. It is a very serious violation of a statutory provision and also the principles of natural justice. In order to verify the allegation, this Court on June 16, 2005 passed the following order: "Mr. B. Nedunchezhian, learned Go....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sessing officer suppressing the letter dated June 8, 2005 and passing orders would be taken serious note of and appropriate orders will be passed against the assessing officer........" 3.. Today, when the matter is taken up for orders, the learned Government Advocate once again failed to produce the file, but contended that he has verified the file and that the statement of the petitioner is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....overnment Advocate and the attitude of the assessing officer keeping in secret the assessment file without producing the same for perusal of the court cannot be appreciated and rather it constrained this Court to take an adverse inference against the assessment order and accept the contention of the petitioner that he has filed the objections to the proposal notice in time and that has not been co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....India. When the court orders for certain files, it is the duty of the assessing officer to produce the files before this Court. The attitude of the assessing officer above referred would clearly prove that the assessing officer is passing indiscriminate orders to her whims and fancies. The Secretary, Commercial Taxes Department and the Commissioner, Commercial Taxes Department are hereby directed ....