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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 ..... 009-10 and the issues arising thereunder being common, the Writ Petitions were heard together and disposed of by this common order. 2. The petitioner is a partnership firm engaged in civil construction works such as road laying works for the Corporation of Chennai and is registered dealer on the file of the first respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006, (TNVAT Act) till the assessment year 2009-10. Thereafter, the petitioner is a registered on the file of the Assistant Commissioner, Amanjikarai Assessment Circle from the assessment year 2009-10 onwards. 3. The place of business of the petitioner was inspected by the Enforcement Wing officials on 18.09.2014, and at the time of inspection, it appears that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has taken note of the directions issued in W.P.Nos. 27479 to 27483 of 2015, filed by the petitioner in respect of assessment orders for the year 2007-08 to 2014-15, wherein identical turnover was assessed to tax and the Court has set aside the assessment order and remitted the matter back to the Assessing Officer with certain directions. Though the first respondent might not have been the first respondent in the said Writ Petition, yet the order and direction pertaining to the same company and relating to identical transaction, the order and direction of this Court should have persuasive value on the Assessing Officer. The Assessing Officer, while passing the impugned assessment orders, has taken note of the order passed in the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. Time and again, this Court has pointed out that the Assessing Officer is an independent statutory authority , he cannot be directed to act in a particular manner nor he can be solely influenced by the observations of the Inspecting Team, the report of the Inspecting Team at can be a starting point for issuance of a pre-assessment notice. 6. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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