9911796707
TMI Blog2016 (6) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice (audi alterem partem) - HELD THAT:- In the impugned orders of assessment, the respondent proceeded to confirm the proposals of the Enforcement Wing officials. The manner, in which, the Assessing Officer proceeded to complete the assessment has been deprecated in several decisions pointing out that the Assessing Officer is an independent Authority and uninfluenced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.SIVAGNANAM Heard both. By consent, the writ petitions are taken up for final disposal. 2. The petitioner, which is a registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act and the Central Sales Tax Act, 1956, has filed these writ petitions to quash the orders of assessment passed for the years 2011-12 to 2013-14. 3. The only ground, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions given by the respondent to the learned Additional Government Pleader, it has been stated that the opportunity of personal hearing was afforded to the petitioner on 22.7.2015. In the light of the above, this Court is not going to disbelieve the stand taken in the impugned orders of assessment. However, the reason for rejecting the petitioner's objections is by stating that no docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The manner, in which, the Assessing Officer proceeded to complete the assessment has been deprecated in several decisions pointing out that the Assessing Officer is an independent Authority and uninfluenced by any report or proposal, the Assessing Authority has to finalize the assessments after considering the objections and documents. Therefore, the respondent - Authority could not have stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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