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TMI Blog2019 (1) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer extracted the whole reply in the assessment orders, has however, not dealt with in detail with his independent reasoning and finding as to how those objections raised by the petitioner are not sustainable. On the other hand, the Assessing Officer, simply rejected the objections by stating that copies of purchase invoices were not filed by the petitioner - this Court is of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 respectively. 2. Mr.V.Haribabu, learned Additional Government Pleader takes notice for the respondent. By consent, all these writ petitions are taken up for final disposal at the stage of admission itself. 3. The grievance of the petitioner before this Court against the orders of assessment is in respect of two issues only viz, ITC reversal as per annual scrutiny cross verification report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when they have the purchase invoices with them for claiming the ITC. The learned counsel further contended that had a personal hearing been given to the petitioner by the new Officer, who passed the impugned orders of assessment, they would have satisfied the Assessing Officer as to how the finding arrived by him on the above said two issues are factually incorrect. 6. The learned Additional Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016. 9. Though the Assessing Officer extracted the whole reply in the assessment orders, has however, not dealt with in detail with his independent reasoning and finding as to how those objections raised by the petitioner are not sustainable. On the other hand, the Assessing Officer, simply rejected the objections by stating that copies of purchase invoices were not filed by the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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