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TMI Blog2018 (9) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner - petition allowed by way of remand. - Writ Petition Nos.22553 to 22558 of 2018 And WMP.Nos.26409 to 26414 of 2018 - - - Dated:- 31-8-2018 - Mr. K. Ravichandrabaabu J. For the Petitioner : Mr.P.Rajkumar (in WP Nos. 22553 to 22558 of 2018) For the Respondent : Mr.M.Hariharan Additional Government Pleader (Tax) (in WP Nos. 22553 to 22558 of 2018) COMMON ORDER All these writ petitions are filed challenging the orders of assessment passed in respect of the assessment years 2010-2011 to 2015-2016. 2. Mr.M.Hariharan, learned Additional Government Pleader (Tax) takes notice for the respondents. By consent of the parties, these main writ petitions are taken up for final disposal at the admission stage itself, sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r thought. (e) Therefore, it is evident that the Assessing Officer, while making the assessment, has been simply carried over by the inspection conducted by the Enforcement Officials and their report filed in pursuant to such inspection, without applying his independent mind to the objections raised by the petitioner. 5. By raising those contentions, the petitioner seeks to set aside the impugned orders of assessment. 6. The learned Additional Government Pleader for the respondents fairly submitted that the similar issue raised was considered by this Court and the matter was remitted back to the Assessing Officer to re-do the assessment once again, after considering the objections raised by the Assessee therein on merits and in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons raised by the petitioner/Assessee. Needless to say that the report filed by the Enforcement Officials may be one of the materials for assessment and at any event, the same cannot be the sole reason or criteria for the Assessing Officer to conclude the assessment. Therefore, it is evident that the Assessing Officer, in these cases, has not acted with independent application of mind, while passing the impugned orders of assessment. On the other hand, it is apparent that he has been carried over by the report filed by the Enforcement Officials, which course, in the considered view of this Court, is not sustainable. Accordingly, this Court is inclined to set aside the impugned orders of assessment and remit the matter back to the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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