2018 (2) TMI 1781

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....f Certiorari, calling for the records on the file of the respondent dated 20.12.2017 for the assessment years 2011-12, 2013-14, 2014-15 and 2015-16 and to quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice.  3. The learned counsel appearing for the petitioner submitted that the issue involved in these writ petitions  is mismatch and such issue is already covered by the decision of this Court in W.P.No.105/2016 etc., batch, dated 01.03.2017. This Court, in the said decision, has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. In the said order, in Paragr....

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....lusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers without even the knowledge of the Assessing Officer of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so that the defaulting dealer is brought to books. 57. Hence, for all the above reasons, all the Writ Petitions are allowed and the notices/orders either original or appellate or revisional are set aside and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in c....