2020 (7) TMI 551

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..... f the Assessing Officer - Circular No.3/2019 - HELD THAT:- Even in the case where there is an adverse report by the Enforcement Wing in regard to a particular issue, the Assessing Officer is at liberty and in fact ought to examine the issue independently. This has admittedly not been done in this case. Hence, the impugned orders are quashed and the Writ Petitions allowed. - W.P. Nos.31506 & 3150 .....

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..... part of the Assessing Officer. Circular No.3/2019 issued by the Additional Chief Secretary/Commissioner of State Tax dated 18.01.2019, in the context of this very issue states as follows: Circular No.3/2019 Office of the Commissioner of Q1/39643/2018 State Tax, Chepauk, Chennai 5. Present: Dr.T.V.Somanathan, I.A.S., Additional Chief Secretary/Commissioner of State Tax .....

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..... ittedly not been done in this case. Hence, the impugned orders are quashed and the Writ Petitions allowed. 5. Liberty is sought for and is granted permitting initiation of proceedings afresh, if at all, within a period of six weeks from date of receipt of a copy of this order. 6. Consequently, connected miscellaneous petitions are closed. No costs. - - TaxTMI - TMITax - CST, VAT & Sales .....

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