2016 (10) TMI 559

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....ure of cotton cone yarn and cotton hank yarn for the past nine years in the place of business of the petitioner at Arasur (PO), Coimbatore. The place of business of the petitioner was inspected by the officials of the Enforcement Wing of the Commercial Taxes Department on 5.1.2016 and certain defects were noticed. 3. Based on the report submitted by the officials of the Enforcement Wing, the respondent issued pre-revision notices dated 18.3.2016 for all the four assessment years namely 2011-12 to 2014-15. On a perusal of the said notices, it is seen that it is a mere reproduction of the defects pointed by the officials of the Enforcement Wing. Based on the said report, the respondent proposed to disallow the claim for exemption on the sale....

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....was required to deal with the same on all issues, which have been pointed by the petitioner and he should not be solely guided by the report of the officials of the Enforcement Wing, which, at best, should be a reason for issuing a pre-revision notice. 6. However, the respondent, while completing the assessment and passing the impugned orders, merely extracted the findings of the officials of the Enforcement Wing, which were contained in the pre-revision notices and extracted the objections filed by the petitioner and in the last paragraph at page 5 of the impugned assessment orders, the respondent stated that the objections filed by the petitioner were considered carefully and cannot be accepted as proof with substantial effect and with c....

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.... the petitioner that it was a clerical mistake, is genuine or not. However, the respondent misdirected himself by stating that the matter has been proved at the time of inspection. 9. If such is the finding rendered by the Assessing Officer, then the very purpose of issuing a pre-revision notice itself stands defeated. The Assessing Officer, being a Statutory Authority, is bound to independently consider the objections given by the dealer and not mechanically be guided by the observations of the officials of the Enforcement Wing. That apart, there are no reasons assigned by the respondent for not accepting the elaborate objections given by the petitioner. In fact, identical observations have been made for all the four assessment years, tho....