2011 (7) TMI 1382

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....nt: Shaik Jeelani Basha, B. Srinivas, G. Narendra Chetty And M.V.J.K. Kumar, Advocates For Respondents: A.V. Krishna Koundinya and P. Balaji Varma, Special SC ORDER V.V.S. Rao, J. 1. These writ petitions are filed by Value Added Tax dealers within the territorial jurisdiction of the Assessing Officers in Hyderabad and Chittoor Districts. They impugn the assessment orders, penalty orders as wel....

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....limited to this aspect, we refrain from summing up the factual background in all these cases which indeed is not necessary. 2. In some of the writ petitions the Officer who passed the impugned orders filed counter affidavit. He would submit that the assessment order, having been passed as per the authorization audit-cum-assessment programme issued by the Deputy Commissioner, the orders impeached ....

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....that authorization for audit of value added tax dealer and authorization to undertake assessment pursuant to such audit are two distinct requirements, and the former alone would not suffice for undertaking the assessment. The Special Counsel for Commercial Taxes does not seriously dispute the legal position having regard to the judgment of the Division Bench referred to supra. 4. In Balaji Flour ....