2020 (8) TMI 572

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....after taking note of the defects pointed out by the enforcement wing officials, has proposed to levy tax along with penalty. 2. The learned counsel for the petitioner submitted that the assessing officer, without properly applying his mind on the documentary evidence filed by the petitioner, simply recorded the statement made by the enforcement wing officials and passed the impugned orders relating to the assessment years in question, which are liable to be quashed, in the light of the decision rendered in Amutha Metals v. Commercial Tax Officer [2007] 9 VST 478 (Mad). The relevant portion of the said decision, for better appreciation, is extracted hereunder (pages 479 and 480 in 9 VST) : "In these two cases, it is accepted by the assess....

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....y taking note of the D3 proposal of the enforcement officers. Therefore, the orders of assessment have to be set aside and the same are set aside. The assessing officer is directed to consider each one of the objections raised by the petitioners and give reason, except the reason that they have admitted before the enforcement officer and given statement before them with reference to the material made available and with reference to their accounts. Hence, in both the writ petitions, the impugned orders are set aside and the matters are remitted back to the assessing authority to re-frame the assessment in accordance with the law." Further, the Division Bench of this court, in its judgment dated December 14, 2018 passed in W. A. (MD) Nos.....

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....the above-stated position, this court is able to see that the order of the learned single judge is well founded and we have no reason to interfere with the same. 9. Accordingly, these writ appeals are dismissed. No costs. Consequently, connected miscellaneous petition is dismissed." 3. Though the first respondent filed a detailed counter-affidavit justifying the impugned assessment orders, the learned Government Advocate (T) appearing for the respondents has not seriously disputed the submissions so made on the side of the petitioner. 4. Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel on either side and also in the light of the decisions cited on the side of the petiti....