2017 (12) TMI 684

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..... K.Venkatesh GA ORDER Heard Mrs.R.Hemalatha learned counsel for the petitioner and Mr. K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondent. By consent on either side, the writ petition is taken up for disposal at the admission stage itself. 2. In the light of the glaring error found in the impugned assessment order, this Court does not propose to keep th....

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....ect. 5. Thus, the respondent, being an independent Statutory Authority in the capacity of Assessing Officer of the petitioner, is required to examine the objections filed by the petitioner on merits and in accordance with law. However, the respondent did not do so, but completed the assessment and passed the impugned assessment order solely on the ground that the petitioner has already accepted....

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....tions of completing the assessment, he is not bound by the instructions or directions of the higher authorities. In the said case, it was found that the Assessing Officer had acted on the basis of the direction of the higher authorities and accordingly, the assessment order was quashed. The said decision will apply with full force to the case on hand, as the respondent has done what has been held ....

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....since the basic ingredients for invoking Section 27(3)(c) of the said Act are lacking in the instant case, the question of levying penalty does not arise. 9. Reliance was also placed on the decision of this Court in the case of M/s.Amutha Metals Vs. CTO, Mannady (East) [ reported in (2007) 9 VST 478], wherein the assessment, which was made merely by relying upon the proposal of the Enforcement ....