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TMI Blog2019 (6) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections of the writ petitioner, in a cryptic manner, the Assessing authority has rejected the same without giving any reason as to why and how the same are rejected. The respondent should necessarily make an assessment independent of the proposal given by the Enforcement Wing of the department has been laid down by this Hon'ble Court in NARASUS ROLLER FLOUR MILLS VERSUS THE COMMERCIAL TAX OFFICER [ 2015 (4) TMI 361 - MADRAS HIGH COURT] - there is no disputation that ' Narasus Sarathy Enterprises Private Limited case' principle is now governing the field. Impugned assessment order set aside - Respondent is directed to assess afresh, after giving a personal hearing to the petitioner's duly authorized representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, it follows that there was no examination of books of accounts by the respondent during these assessment years. Be that as it may, the business premises of the writ petitioner was inspected by the Enforcement Wing authorities of the respondent department. This was on 20.07.2016. Post inspection by the Enforcement Wing authorities, certain proposals were made by the Enforcement Wing for demanding tax for the aforesaid six assessment years. 5. To be noted, in the instant writ petition, we are concerned with assessment year 2010-2011. 6. Based on the proposals given by the Enforcement Wing, respondent issued pre revision notice dated 17.10.2016 and writ petitioner responded to the pre revision notice vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was rendered by a Hon'ble Single Judge of this Court and this judgment was rendered by relying on an earlier Division Bench judgment of this Court in the case of Madras Granites Pvt Ltd Vs. CTO., reported in 146 STC Page No.642 [' Madras Granites Case ' for the sake of brevity] 10. Most relevant part of ' Narasus Roller' judgment is articulated in two paragraphs, therein which read as follows: 'After considering the entire facts placed before this court, this court is fully convinced that the assessing officer has clearly abdicated his quasijudicial power. The honourable Division Bench of this court, in the case of Madras Granites (P) Ltd.v.Commercial Tax Officer, Arisip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dropped is only an after thought. Furthermore, the observation that personal, hearing need-not be granted is perverse as it is contrary to the provisions of the statute and contrary to the settled legal principles.' 11. After laying down the aforesaid ratio in ' Narasus Roller' , this Court set aside the impugned orders and directed the authorities concerned to assess afresh. 12. This Court has also put in a clear caveat and directed the authorities, not to be solely guided by the proposals submitted by the inspecting authorities. Notwithstanding the above obtaining position, a perusal of the impugned order reveals that the Assessing authority i.e., sole respondent has merely gone by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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