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TMI Blog2014 (9) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... sing officer to pass final orders based on the findings given in the rejection order. Therefore, if the assessing officer proposes to rely upon the findings recorded by the second respondent in the D3 proposal then, such material should have been made available to the petitioner prior to finalising the assessment and providing an opportunity to rebut the same. The same has not been furnished to the petitioner except for referring to such order in the impugned order of revision of assessment. Therefore, there is a total violation of principles of natural justice in these cases. That apart, no opportunity of personal hearing was afforded to the petitioner. Matter remanded back - Decided in favour of assessee. - W.P.(MD).No.892 of 2014 W.P.(M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or five concerns and they were of the view that those were bogus purchases. It was further stated that though records were called for, the assessee has not produced the same and therefore, the proposal was made to revise the Input Tax Credit claim. Similar proposals were made in respect of other assessment years. The assessee submitted their reply to the revision notice dated 13.03.2013 stating as follows: a. Our entire sales are covered by proper tax invoice and the sales are also reported to you by filing proper monthly returns in Form-I along with Annexure-II. b. Similarly, the purchasers are also reporting the purchases by way of filing the Form-I and showing their purchases in Annexure-I. There is no suppression or omission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 5.The short point which falls for consideration is that what is the procedure to be followed by the assessing officer when D3 proposal is rejected and whether the assessing officer can straight away refer to the proposal and confirm the revision or whether the assessing officer has to deal with the assessment on merits? This question is no longer res integra and one of the decisions being in the case of Madras Granites (P) Ltd., Vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in 146 STC 642 wherein the Hon'ble Division Bench observed as follows: 4. No doubt, the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the matters are liable to be quashed and consequently, the orders of the Special Tribunal confirming the orders of assessment are also liable to be quashed. However, it is open to the assessing officer, viz., the first respondent herein, to pass orders of assessment afresh in accordance with law, after giving an opportunity to the petitioner. Both the writ petitions stand allowed. No costs. Connected W.P.M.Ps. are closed. Similar view has also been taken by this Court in W.P.No.20662 of 2012, dated 13.08.2012 and in CDJ 2012 MHC 5344 (M/s.Kaleesuwari Refinery Private Limited, rep. by its Director vs. The Assistant Commissioner (CT), Washermenpet II Assessment Circle and another). 6.The learned Additional Government Pleader appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer proposes to rely upon the findings recorded by the second respondent in the D3 proposal then, such material should have been made available to the petitioner prior to finalising the assessment and providing an opportunity to rebut the same. The same has not been furnished to the petitioner except for referring to such order in the impugned order of revision of assessment. Therefore, there is a total violation of principles of natural justice in these cases. That apart, no opportunity of personal hearing was afforded to the petitioner. 9.For all the above reasons, the impugned revision of assessments are liable to be interfered with by this Court. Accordingly, the Writ Petitions are allowed and the impugned orders are set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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