TaxTMI 
TaxTMI 
2018 (9) TMI 243
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....n respect of assessment year 2014-15. Consequently, the petitioner seeks for a direction to the respondent to redo the assessment after considering the objections without reference to the Enforcement Authority report, after granting personal hearing to the petitioner. 3. The main objection raised in this writ petition are in two fold, as follows: a) The First one is that during the year they had constructed only 7 flats and if at all any liability should be worked out that should be restricted only for 7 flats. Accordingly, the inspecting authorities arrived the sale value by taking the purchases after adding freight and gross profit. The petitioner also admitted and paid tax for the year 2014-15 @ Rs. 5,52,181/- as transfer of property ....
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....er before proceeding to pass the impugned order. Thus there is a violation of principles of natural justice. 4. The case of the petitioner is that the Assessing Officer considered the objections filed by the petitioner, more particularly, in respect of the objection made in the assessment on the sales turn over of flats on the ground that double taxation has been proposed. Thus, it is contended that the Assessing Officer found such objections are reasonable and therefore, wanted to deviate the proposal already made. However, the Assessing Officer sent the deviation proposal to the Joint Commissioner Sales Tax Enforcement through the Deputy Commissioner Sales Tax, Salem, which in turn was rejected with instruction to implement the original ....
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....hich, the Assessing Officer has to complete the assessment. Earliest of the decisions on this point is the decision of the Hon'ble Division Bench in the case of Madras Granites Vs. CTO [reported in (2006) 146 STC 642] wherein the Hon'ble Division Bench held as follows : Therefore, when the higher officer, viz., the Assistant Commissioner (CT), Enforcement, has directed the Assessing Officer to complete the assessment on the basis of the proposal in D-3 form, we find that the Assessing Officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, and the records also show that the Assessing Officer has not independently applied his mind, but adopted the sales turnover as found in D-3 proposal and also....
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....ed from exercising his statutory power by the direction issued by his superior officer and the direction issued to the respondent to complete the assessment in a particular manner is strictly in conflict with the decision of the Hon'ble Division Bench of this Court in the case of Madras Granites Private Limited Vs. CTO, Arisipalayam Assessment Circle, Salem [reported in (2006) 146 STC 642]. Therefore, even assuming that any such direction is given, it is not binding on the Assessing Officer and he is required to decide the issue uninfluenced by any such direction based on the documents produced by the dealer. 8. The above referred to decisions have been quoted in this order in order to strengthen the hands of the Assessing Officer an....