2016 (2) TMI 913

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.... For Respondents : Mr.Manoharan Sundaram Addl. Govt. Pleader ORDER The petitioner has filed the above writ petition to issue a Writ of Certiorarified mandamus to call for the records in the proceedings of the first respondent in TIN No.33531080477/2011-2012 and quash the order dated 18.01.2016 and further forebear the first respondent from passing a revised assessment order for the assess....

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....re not furnished by the petitioner at the time of inspection before the Enforcement Wing officials. Further, according to the petitioner, the first respondent, being a quasi-judicial authority, is to apply his independent mind while making an assessment and should not be influenced by the report or directions of his higher officials or the Enforcement Wing officials. Further, the petitioner conten....

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....lers only at the time of inspection. Observing so, the first respondent rejected the contentions of the petitioner. Therefore, it cannot be said that the first respondent had totally ignored the contentions raised by the petitioner. 5. Since the contentions now raised before this court are on factual aspects. As rightly contended by the learned Additional Government Pleader, the same can be dec....