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TMI Blog2018 (6) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... , then in all fairness, the Assessing Officer should have forwarded the replies given by the petitioner vide emails dated 05.5.2017 and 15.5.2017 along with attachments. The respondent should have been put on notice by the Enforcement Officer about the stand taken by the petitioner earlier in the sworn statement, which was prepared by the Enforcement Officer, failing which, the action should be termed to be unilateral. The writ petitions are disposed of by directing the petitioner to treat the impugned assessment orders as show cause notices and submit their objections along with all enclosures and annexures, within a period of 15 days from the date of receipt of a copy of this order - petition allowed by way of remand. - Writ Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner, by email dated 05.5.2017, enclosed their reply along with supportive documents to audit slips 2 to 9 and the intimation dated 27.4.2017. A copy of the email has been filed at page 13 of the typed set of papers, which shows that there were eight attachments to the email. 6. One of the stands taken in the said reply was that the petitioner isnot dealing with voltage stabilizers, but they are dealing with UPS. Subsequently, the petitioner sent another email to the Enforcement Officer attaching their reply dated 15.5.2017. In the email dated 15.5.2017, the petitioner specifically requested to revise the sworn statement by considering the reply along with supportive documents sent vide email dated 05.5.2017. However, the Enf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on conducted by the Enforcement Officer. The observations contained in the impugned orders are verbatim reproduction of the statement, which was prepared by the Enforcement Officer and refused to be signed by the authorized representative of the petitioner. If the Enforcement Officer directs the Assessing Officer to initiate action based on the findings, which they recorded during inspection, then in all fairness, the Assessing Officer should have forwarded the replies given by the petitioner vide emails dated 05.5.2017 and 15.5.2017 along with attachments. This is more so in the instant cases because the petitioner refused to sign the statement, which has been recorded by the Enforcement Officer in the statement itself, which is found at p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit their objections along with all enclosures and annexures, within a period of 15 days from the date of receipt of a copy of this order. On receipt of the objections, the respondent shall fix a date for personal hearing, hear the authorized representative of the petitioner and redo the assessments in accordance with law. As pointed out earlier, the respondent shall not be guided by the observations made by the Enforcement Officer and shall take an independent decision in the matter. This is more so in the instant cases because the sworn statement prepared by the Enforcement Officer has been refused to be signed by the authorized representative of the petitioner and vide their emails dated 05.5.2017 and 15.5.2017, the petitioner sought fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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