9911796707
TMI Blog2005 (6) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... ramed the assessment by suppressing the fact of the petitioner filing objections to the proposal notice. It is a very serious violation of a statutory provision and also the principles of natural justice. In order to verify the allegation, this Court on June 16, 2005 passed the following order: Mr. B. Nedunchezhian, learned Government Advocate, is directed to produce the files by June 18, 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs would be taken serious note of and appropriate orders will be passed against the assessing officer........ 3.. Today, when the matter is taken up for orders, the learned Government Advocate once again failed to produce the file, but contended that he has verified the file and that the statement of the petitioner is not correct and thereafter made some lame excuse for not producing the file. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecret the assessment file without producing the same for perusal of the court cannot be appreciated and rather it constrained this Court to take an adverse inference against the assessment order and accept the contention of the petitioner that he has filed the objections to the proposal notice in time and that has not been considered. Hence, the assessment order impugned in this writ petition is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing officer to produce the files before this Court. The attitude of the assessing officer above referred would clearly prove that the assessing officer is passing indiscriminate orders to her whims and fancies. The Secretary, Commercial Taxes Department and the Commissioner, Commercial Taxes Department are hereby directed to take appropriate action for the dilly-dallying of the respondent-a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
