2020 (9) TMI 47

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....Mr. P. Rajkumar For Respondent: Mr. Mohamed Shaffiq Special Government Pleader O R D E R The Writ Petition is heard through Video Conferencing on 03.08.2020. By consent of both the parties, the Writ Petition is taken up for final disposal. 2. One of the issues involved in the Writ Petition is that the impugned proceeding/notice is made on the basis of the Audit Reports/Inspection Propo....

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....aken are in the cases of Madras Granites (P) Ltd., Vs. Commercial Tax Officer and Another reported in 2006 (146) STC 642 (MAD) and Narasus Roller Flour Mills Vs. Commercial Tax Office, (Enforcement Wing), Sankagiri and another reported in 2015 (81) VST 560 (MAD). 4. Such a ratio laid down by this Court in all the above Writ Petitions stand good till date and in these background, the Commissione....

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....e to be recorded." Thus, the Circular has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials. 5. In view of Circular No.3 dated 18.01.2019 issued by the Commissioner of State Tax, Chennai, the impugned proceeding in this Writ Petition, which proceeds on the basis of the proposals/reports of t....