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TMI Blog2018 (2) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the case of Madras Granites Pvt. Ltd. Vs. CTO, Arisipalayam Circle, Salem [2002 (10) TMI 767 - MADRAS HIGH COURT], in which, the Hon'ble Division Bench of this Court considered as to how the Assessing Officer should conduct himself and complete an assessment when there is a D3 proposal forwarded by the Assistant Commissioner (CT). The respondent are directed to finalize the assessments by considering the objections dated 30.6.2017 filed by the petitioner - petition allowed - decided in favor of petitioner. - Writ Petition Nos.30353 to 30358 of 2017 & WMP.Nos.33086 to 33091 of 2017 - - - Dated:- 24-11-2017 - Mr. T.S.SIVAGNANAM, J. For The Petitioner : Mrs.R.Hemalatha For The Respondent : Mr.K.Venkatesh, GA COMMON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich can be used for issuing the revision notice. However, after reply is given by the dealer, the Assessing Officer is bound to consider the reply and finalize the assessment based upon the facts and materials placed before him and he cannot close his eyes and state that the officials of the Enforcement Wing have given an adverse report against the petitioner and that therefore, he will blindly follow the report. If the Assessing Officer does so, he will be abdicating his statutory duty. 7. A useful reference can be made to the decision in the case of Madras Granites Pvt. Ltd. Vs. CTO, Arisipalayam Circle, Salem [reported in (2006) 146 STC 642], in which, the Hon'ble Division Bench of this Court considered as to how the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matters the Assessing officer has acted on the basis of the directions of his higher authority in completing the assessments. We hold that the assessments are not sustainable in law. Accordingly, the orders of assessment in both 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. 8. With the above observations, the writ petitions are disposed of with a direction to the respondent to finalize the assessments by considering the objections dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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