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TMI Blog2017 (6) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... al at the admission stage itself. 2. The petitioner is aggrieved against the order of assessment dated 13.04.2017 in respect of the assessment year 2014-2015. 3. Heard both sides. 4. The grievance of the petitioner is that when the impugned order of assessment was made based on the Web Report, the Assessing Authority is not justified in passing the impugned order of assessment, without furnishing the details of such report and without conducting any enquiry at all levels. 5. The learned counsel appearing for the petitioner further pointed out that this Court already considered similar issue with regard to the assessment based on web report and found that the assessment order cannot be passed in such a manner and on the other hand, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into these aspect and furnish details in full form to the respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers without even the knowledge of the Assessing Officer of the other end dealer resultantly no action being taken against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their case." 7. Considering the fact that the issue involved in this case is covered by the above decision made by this Court and considering the fact that the petitioner is also entitled for similar relief in this case, this writ petition is allowed and the impugned order of assessment is set aside. Consequently, the matter is remitted back to the Assessing Authority to redo the assessment after following the procedures/ directions issued by this Court in the above said batch of cases. Needless to say that the Assessing Authority will also provide an opportunity of personal hearing to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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