2018 (4) TMI 282

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..... ould not be solely guided by the report of the officials of the Enforcement Wing, but shall decide the matter on the basis of the objections filed by the assessee. The matter is remitted back to the respondent for a fresh consideration - petition allowed by way of remand. - Writ Petition No.28503 of 2017 & WMP.Nos.30617 & 30618 of 2017 - - - Dated:- 8-11-2017 - Mr. T.S. Sivagnanam, J. F .....

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..... itioner submitted their objections on 21.2.2014 stating that due to oversight, they mentioned old tax payer identification number of the selling dealer and enclosed copy of Annexure II as proof of output payment and that they had also updated their records by mentioning the correct tax payer identification number as 33350600911 of M/s.Power House. 3. Subsequently, another notice dated 28.4.2017 .....

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..... ent has been guided solely by the report submitted by the officials of the Enforcement Wing. This Court has been repeatedly holding that the Assessing Officer, being an independent Statutory Authority, should not be solely guided by the report of the officials of the Enforcement Wing, but shall decide the matter on the basis of the objections filed by the assessee. In this regard, the respondent s .....

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