9911796707
TMI Blog2012 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... 396 of 2012 & M.P.Nos. 1 & 2 of 2012 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... le to show that there is no suppression and no relevant records are missing." Thereafter, notices, dated 07.02.2012, had been issued by the first respondent relating to the assessment years 2002-03 and 2003-04, calling for objections from the petitioner, if any, for the proposals made therein. The petitioner had filed its objections to the notice, dated 07.02.2012, relating to the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the directions of the Madras High Court and send a copy of the assessment order to this office immediately." Since, the first respondent has an obligation to follow the directions of the second respondent, who is the higher authority, the first respondent cannot pass an order, applying his mind independently, considering the objections filed by the petitioner to the notices, dated 07.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision making process of the first respondent, with regard to the D3 proposals. 4. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, this Court finds it appropriate to direct the first respondent to consider the objections filed by the petitioner, on 19.03.2008, relating to the assessment year 2002-03, and the objection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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