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TMI Blog2019 (1) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... No.7 of 2014, wherein, it is stated that providing such opportunity of personal hearing is mandatory, not withstanding the fact whether such opportunity was sought for by the Assessee or not - Therefore, it is bounden duty of the Assessing Officer to give such opportunity of personal hearing, more particularly, when he is proposing to impose penalty on the assessee. As such opportunity is not given to the petitioner in this case, the impugned orders are liable to be set aside, on this ground as well. The matter is remitted back to the Assessing Officer to redo the assessment, by considering the objections raised by the petitioner and also by providing an opportunity of personal hearing to them - petition allowed by way of remand. - W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the impugned orders submitted that the Assessing Officer has not considered the objections and simply confirmed the proposal based on an inspection report. In support of his contention, the learned counsel relied on a decision of this Court reported in [2006] 146 STC 642 (Mad) in the case of Madras Granites Vs. Commercial Tax Officer, Arisipalayam Circle, Salem. 5. On the other hand, the learned Additional Government Pleader for the respondent submitted that the petitioner has admitted their liability before the Inspecting Officials and paid certain amount of tax and therefore, the Assessing Officer, by taking note of such admission, has passed the impugned orders of assessment. Even though he contended so, he is not di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y their liability. 8. In the case reported in [2006] 146 STC 642 (Mad), the Division Bench of this Court has observed as follows: It is well settled that the assessing officer is a quasi judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. We find that in both 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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