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TMI Blog2017 (1) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... d other details and then find out as to whether the objection raised by the petitioner is sustainable or not. This having not been done, is sufficient to send back the matter for redoing the matter. On notice being sent to the dealer, if the dealer files his objections, then it is for the Assessing Officer to independently apply his mind to the objections and then rule on the objections. While doing so, the Assessing Officer cannot state that he has been directed by the Inspecting Officer to implement a proposal, if this is done then it would amount to clear abdication of the statutory duties of the Assessing Officer. This is also one more reason to remit the matter to set aside the impugned order and remit the matter to the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent issued notices, dated 22.01.2016, proposing to revise the total and taxable turnover, and to reverse the input tax credit availed by the petitioner on various grounds. The discrepancies pointed out pertaining to (1) short reporting of deemed sale value in the monthly return; (2) non-arrival of deemed sale value on the charges for transportation of the goods to the work site; (3) non-arrival of deemed sale value. The notice also proposed to levy penalty under Section 27(3) of TNVAT Act. The petitioner submitted their objections, dated 23.03.2016 for each of the four issues, which were raised in the respective notices. Apart from placing factual details, the petitioner submitted the Assistant Commissioner (CT), Amnjikarai, Assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vation that by referring to the proposals made by the Enforcement Wing and observed that knowingly the petitioner has not even filed the basic details such as profit and loss account, audited balance sheet, details of work etc. However, the Assessing Officer did not made any endeavour to direct the petitioner to produce those documents, infact in the earlier Writ Petitions, the direction was to the said effect by directing the Assessing Officer to direct the petitioner to produce the account books and the Assessing Officer to look into the objections as well as the documentary evidence. Therefore, the correct procedure that should have been adopted by the first respondent is to direct the petitioner to produce the books of accounts and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and remit the matter to the Assessing Officer for fresh consideration. 7. Accordingly, the Writ Petitions are allowed, the impugned orders are set aside and the matter is remanded to the first respondent, who shall direct the petitioner to produce the profit and loss accounts, audited balance sheets, details of work order awarded, works completed an on going projects, contract receipts with TDS deduction certificate in Form R/T, material purchases, labour and other charges and other account books and after thoroughly considering the petitioner s objections during the course of personal hearing, the first respondent shall redo the assessment in accordance with law. No costs. Consequently, connected Miscellaneous Petitions are closed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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