2007 (3) TMI 677

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....ion in W.P.Nos.7784 and 7785 of 2007 has been filed seeking the relief of issuance of a writ of certiorari to call for the records of the respondent in his proceedings in TNGST/1240955/2003-04, quash the assessment order dated December 22, 2005 made therein. The writ petition in W.P.No.7785 of 2007 has been filed seeking the relief of issuance of a writ of certiorari to call for the records of ....

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.... the assessing officer on their own merits. However, the assessing officer proceeded to the effect that: ". . . Their objections were examined in detail. The dealers should have placed all the facts before the inspecting officials. But they did not do so. They had given an admitted statement to the effect that the purchases were made from unregistered dealers and sold and that they were not in ....

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....eviated by the assessing officer after applying their mind. Hence, this court is of the view that the assessment orders are passed without considering the objections and by taking note of the D3 proposal of the enforcement officers. Therefore, the orders of assessment have to be set aside and the same are set aside. The assessing officer is directed to consider each one of the objections raised by....