2009 (8) TMI 1097

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t for the assessment year 2006-07. The accounts were called for and checked, by the assessing officer. The place of business was inspected by the enforcement wing of officials on December 7, 2006. Thereafter, the petitioner produced records and the assessment officer passed an order dated March 30, 2009. Challenging the said order, the petitioner has come up with the present writ petition. Hear .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ken up on March 10, 2008. Such an approach on the part of an assessing officer cannot be accepted. The duty of an assessing officer cannot be equated to the duties discharged by the enforcement wing. The assessing officer discharges quasi-judicial functions and he is obliged statutorily to look into all the records and documents and arrive at an independent conclusion. In the written instructio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X