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TMI Blog2009 (10) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... r referred to as, the Act ) before the committee for consideration of the merits of the assessment made on the petitioner. The assessment years relate to 2004-05 and 2005-06. The committee rejected the prayer by remarking as follows: The dealers were issued with notices and the same was served on them. The deviation sent by the assessing officer was rejected by the Joint Commissioner (CT), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice. Hence, the applications are rejected. A perusal of section 16D of the Act shows that notwithstanding the provisions of the Act, either suo motu or on an application, the Special Committee call for and examine the records of the assessing authority in respect of any proceeding or order under sub-section (2) or (3) of section 12 or sub-section (1) or (2) of section 16. If such pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... independent application of mind to the materials and to the reply made. The first respondent herein passed the order now impugned in the proceedings taking the view that the dealers had suppressed the turnover which are available in the books and that the Joint Commissioner had rejected the deviation proposal sent by the assessing authority; that the grounds raised by the petitioners are all a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act, I have no hesitation in setting aside the order passed by the respondent by merely expressing its agreement order. Accordingly, the order passed by the respondent is set aside and the matter is remitted back to the first respondent to consider the petition de novo and pass orders after giving opportunity to the petitioner. The writ petitions are disposed of accordingly. No costs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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