2018 (10) TMI 813

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.... all these writ petitions, the petitioner, who is one and the same, is aggrieved against the orders of assessment passed in respect of the assessment years 2011-2012 to 2014-2015. 3. Heard both sides. 4. These writ petitions are filed challenging the orders of assessment mainly by contending that the Assessing Officer, apart from violating the principles of natural justice, by not providing an opportunity of personal hearing to the petitioner, has also erred in merely accepting the report filed by the Enforcement Officials, without independently applying his mind to the objections raised by the petitioner in pursuant to the notices of proposal. Apart from raising the above common grounds in these writ petitions, an additional ground i....

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....y stating that the dealers have admitted every issue before the Inspecting Authorities at the time of inspection. In other words, the Assessing Officer has only taken into consideration of the Inspection Report filed by the Inspecting Authorities and not applied his independent mind to the reply submitted by the petitioner to each issues. In my considered view, the Assessing Officer cannot solely depend upon the Inspection Report and conclude the assessment by brushing aside the objections raised by the petitioner as an after thought, without applying his independent mind to those objections and give any finding on the same. Apart from the above said flaw, it is also seen that the Assessing Officer has not afforded an opportunity of persona....