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TMI Blog2019 (5) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent under the impugned assessment orders but instead the respondent has outrightly rejected the replies by blindly accepting the Enforcement Wing officers field audit report without any independent source of information. It is clear that the Assessing Officer must take an independent decision and should not blindly accept the Enforcement Wing Officer's report of the Department. For the forgoing reasons, this Court is of the considered view that the respondent has passed the impugned order by total non-application of mind and therefore, all the impugned orders will have to be necessarily quashed - the matters are remanded back to the respondent for fresh consideration - Petition allowed by way of remand. - W.P.(MD).No.1426 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Enforcement Wing Officials report, the revision of assessment proposal was made by the respondent and the same was also confirmed by total non-application of mind by the respondent under the impugned assessment orders. According to the petitioner, despite giving a detailed reply to the pre-revision notice, the respondent by a cryptic order, without considering the objections raised by the petitioner, has blindly accepted the report of the Enforcement Wing officers. According to the petitioner, the Enforcement Wing Officers report is not an independent source of information. According to them, the respondent should have passed the assessment orders independently but instead has passed the assessment orders by total non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enforcement Wing Officials come under the wing of the respondent and they are not an independent body. The Division Bench of this Court in the case of Madras Granites (P) Limited vs., Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in 2006 146 STC 642, quashed the assessment on the ground that the Assessing officers completed the assessment adopting turnover found in D-3 proposal forwarded by the Deputy Commissioner (CT) Enforcement. Being a quasi judicial function, the Assessing Officer will have to take an independent decision and he is not bound by the instructions or directions of the higher authorities. This decision has also been followed by various Benches of this Court including a decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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