2017 (9) TMI 1537

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....dents : Mr. S. Kanmani Annamalai ORDER Heard Ms.R.Hemalatha, learned Counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government pleader for the respondent. 2. With the consent of the learned counsel on either side, the writ petitions themselves are taken up for disposal. 3. The petitioner is a registered dealer on the file of the respondent under the provision....

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....is evidently clear that the assessing officer has totally ignored the directions issued by the appellate authority while remanding the matter for fresh consideration. At this juncture, it would be relevant to take note that for the following observations/directions issued by the appellate authority in her order dated 20.01.2017 with regard to the above referred two issues. "Therefore the assess....

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.... the supplier was not registered. These investigation reports need to be made available to the appellant and after inviting objection if any, the assessment of reversal to be done if warranted. Therefore with this direction to both the parties the assessment of this portion of purchase is set aside and remanded back for fresh disposal." 5. In terms of the above directions, not only there is a d....

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....he assessing officer, on the strength of the invoices, was to conduct an enquiry through departmental source and to prove that on the date of invoices, the supplier was not registered. Unfortunately, the respondent ignored the directions issued and completed the assessment in a summary manner. In fact, the assessment has been completed by giving remarks in a tabulated format, which does not show t....