2016 (8) TMI 399

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....: Mr. Manokaran Sundaram ORDER Heard Mr.V.Sundareswaran, learned Counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned counsel appearing on behalf of the respondents and with the consent of learned counsel appearing on either side, this writ petition is taken up for final disposal. 2.The petitioner who is a registered dealer under the provisions of the Tamil Nadu Value Added A....

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....III has not accepted the proposal and instructed to implement the proposal. Therefore, the petitioner apprehends that the first respondent/Assessing Officer will not independently apply his mind and would straight away confirm the D3 proposal. 4. On a perusal of the notice dated 20.04.2016, this Court is of the view that the apprehension of the petitioner is reasonable, since already the Assessin....

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....is of the directions of the higher authority in completing the assessment. We hold that the assessments are not sustainable in law." 6. This Court pointed out in the decision reported in (2015) 81 VST 560 (cited supra), that the Assessing Officer cannot be solely guided by the proposals given by the Inspecting Officers, but has to independently apply his mind and discharge duties enshrined on the....