2015 (4) TMI 361

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....The petitioner is a flour mill and they submitted their returns which were finalized on deemed assessment basis for all the years, which are the subject matter of these writ petitions. The Enforcement Wing Officials inspected the place of business on 22.02.2013 and found certain defects, based on which, notices were issued by the second respondent on 18.06.2013 for which the petitioner's submitted their replies. According to the petitioner, all the relevant documents were enclosed along with their replies. Further, they made representations on 08.08.2013 informing the second respondent that they had produced the purchase bills for all the relevant years before the Assessing Officer for verification with regard to the proposal of making ....

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.....          With the above reasoning, the Assessing Officer rejected the objections filed by the petitioner and confirmed the proposal in the pre-revision notice. These assessment orders are challenged in this writ petition. 4. Heard the learned counsel appearing for both sides and perused the materials placed on record. 5. After considering the entire facts placed before this Court, this Court is fully convinced that the Assessing Officer has clearly abdicated his     quasi-judicial power. The Honourable Division Bench of this Court, in the case of Madras Granties Pvt. Ltd. vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in (2006) 164 SCT 642, con....