2020 (8) TMI 689

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.... 2016, 44103 of 2016, 32451 & 32452 of 2017, 2310, 2311 & 2326 of 2017 & 15448 to 15451 of 2016 & 10695/2015 and M.P.Nos.1,1 & 1 of 2012, 1,1,1,1,1,1,&1 of 2015, 25541 to 25545 of 2016, 31397 to 31401 of 2016, 37911 of 2016, 35743 & 35744 of 2017, 2300,2301 & 2309 of 2017 & 13468 to 13471 of 2016 & M.P.1 of 2015 For Petitioner : Mr. R. Senniappan For Respondent : Mr. Mohammed Shaffiq (SGP)& Mr.....

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.... been upheld by this Court in various Writ Petitions holding that the Assessing Officer cannot be solely guided by the proposal given by the Enforcement Wing Officers and that the Assessing Officer has to independently consider the same, without being influenced by such proposals of the higher officials. Some of the decisions in which such a view has been taken are in the cases of Madras Granites ....

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....t in conformity with the Law or the established principles set by various higher judicial Forums and if he wishes to deviate from the proposals either partly or wholly, he himself can finalize the assessment or revision of assessment without seeking approval from the Enforcement Wing/ISIC Authorities who had approved the proposals, and reasons for the same to be recorded." Thus, the Circular has ....