2019 (5) TMI 648

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....t Pleader COMMON ORDER These batch of writ petitions have been filed challenging the Assessment orders passed for the assessment years 2010-11 to 2015-16. Since the issue involved in all these writ petitions are one and the same, they are disposed of by this common order. 2. In all these writ petitions, it is the case of the petitioner that they have been filing the monthly returns and paying t....

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....Wing Officials report, the revision of assessment proposal was made by the respondent and the same was also confirmed by total non-application of mind by the respondent under the impugned assessment orders. According to the petitioner, despite giving a detailed reply to the pre-revision notice, the respondent by a cryptic order, without considering the objections raised by the petitioner, has blin....

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....t only on scrutiny of accounts during the course of field audit. Therefore, the proposal already made is hereby confirmed." 6. It is settled law that while passing the assessment order, the Assessing Officer cannot blindly accept the report of the Enforcement Wing officials of the Department. He has to independently consider whether the said report is factually correct or not. In the instant case....

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....other reported in 2006 146 STC 642, quashed the assessment on the ground that the Assessing officers completed the assessment adopting turnover found in D-3 proposal forwarded by the Deputy Commissioner (CT) Enforcement. Being a quasi judicial function, the Assessing Officer will have to take an independent decision and he is not bound by the instructions or directions of the higher authorities. ....