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TMI Blog2015 (4) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... icer - assessment orders are set aside - Assessing Officer is directed to re-consider each one of the objections raised by the petitioner and give reason - petition allowed by wayof remand. - W.P. Nos. 13384 & 13385 of 2015 and M.P.Nos.1 & 1 and 2 & 2 of 2015 - - - Dated:- 30-4-2015 - Mr. T. Raja, J. For petitioner : Mr. S. Rajasekar For respondent : Mr.V. Haribabu COMMON ORDER There are two writ petitions filed M/s. V.R.Nachimuthu (CBE), represented by its Managing Partner S.R.Vinothkumar, taking a common ground to assail the impugned orders passed by the Assessment Officer on the ground that the respondent has failed to note that the petitioner in in conformity with Section 19(10) (a) of Tamil Nadu Value Added Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported case of M/s.Amutha Metals Vs. Commercial Tax Officer, Mannady (East) Assessment Circle, Chennai, reported in [2007] 9 VST 478 (Mad), this impugned order is liable to go. Relying on the said judgment, he also submitted that when the petitioner in all these cases have given detailed objections, accepting the notices issued by the Assessing Officer, it is for the Assessing Officer to examine the objections in detail and thereupon to pass a detailed order. 3. Mr. V. Haribabu, learned Additional Government Pleader (Taxes) representing the respondent takes notice and submitted that the infirmity as indicated in the light of the judgment referred to above, before this court, he has no answer to defend the impugned orders. 4. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osals. If the reasoning stated by the enforcement officials is taken as correct reason, there is no need for the assessing officer to be there to frame the assessment. The Enforcement Wing officials themselves would have framed the assessment. Under the statutory provisions, it is expected from the assessing officer to consider the objections and either accept or reject the same by giving valid reasons by applying his mind. The above extract of the reasoning given by the assessing officer is nothing than desperation to pass an order on the basis of D3 proposal. There are ever so many cases where D3 proposals have been deviated by the assessing officer after applying their mind. Hence, this court is of the view that the assessment orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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