2018 (2) TMI 1478

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.... For The Petitioner : Mrs.R.Hemalatha For The Respondent : Mr.K.Venkatesh, GA COMMON ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. Considering the nature of relief sought for by the petitioner, this Court is inclined to dispose of the writ petitions at the admission stage itself. 2. The petitioner has come forward with these writ pe....

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....eprecated. There are several decisions, which the respondent would be aware of wherein it was held that the Assessing Officer is an independent authority and has statutory powers to finalize the assessments. Therefore, he has to act in an independent manner, consider the objections and take a decision. 6. The report of the officials of the Enforcement Wing can, at best, be a material, which can....

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....en there is a D3 proposal forwarded by the Assistant Commissioner (CT). The Hon'ble Division Bench further pointed out as follows : "No doubt, the Assessing officer issued preassessment notice including the notice for levy of penalty calling for objections from the dealer and after receiving reply from the dealer, completed the assessment on the basis of D-3 proposal forwarded by the Assist....

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....ttled that the Assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. We find that in both the matters the Assessing officer has acted on the basis of the directions of his higher authority in completing the assessments. We hold that the assessments are ....