proposals dated 31.03.2004. However, the second respondent by an order dated 22.02.2005, stated that the deviation proposal is not accepted. It is thereafter, a proposal ... D3 proposal requires to be deviated.
26.On a perusal of such deviation proposal dated 18.10.2004, 28.03.2005 and 30.12.2009, and the proposal which emanated from
consequently, direct
the respondent to grant a copy of the assessment proposals (D3 proposal) of
the Enforcement Wing for 2014-15 and after granting ... D3 proposal, the respondent proceeded implement
the proposal.
2.Learned counsel for the petitioner would submit that, without giving
a copy of the D3 proposal
investigation into the import of Dun Peas, had sent a D3 proposal to the respondent determining the tax payable and the penalty leviable enabling ... complete the assessment on the petitioner. On the basis of D3 proposal, the respondent issued a pre-assessment notice dated 19.02.2002 to the petitioner proposing
rejected by the
second respondent, with further instructions to implement the D3
proposals. The second deviation proposal of the first respondent
was also rejected ... respondent on 11.10.2010, thereby directing the first
respondent to implement the D3 proposals. The second deviation
proposal dated 14.01.2011 was also rejected. Thus
rely upon the
findings recorded by the second respondent in the D3 proposal then, such
material should have been made available to the petitioner prior ... sixth
respondents had directed the Assessing Officer to implement the D3 proposal,
the Assessing Officer failed to take into consideration the documents produced
know that the
assessing officer confirmed the proposal solely based on the rejection of the
deviation proposal (D3 Proposal) sent to the second respondent ... deviation proposal (D3) given by
the first respondent and proceeded to assess the petitioner and also levy
penalty. Even in the D3 proposal, the second
issued notices proposing to make estimation based
on the D3 proposal. Even though the assessments were completed upto 2008-
2009, no notice was issued ... D3 proposal. When the higher officer has directed
the assessing officer to complete the assessment on the basis of the proposal
in D3 form
nothing than desperation to pass an order on the basis of D3 proposal. There are ever so many cases where D3 proposals have been deviated ... passed without considering the objections and by taking note of the D3 proposal of the enforcement officers. Therefore, the orders of assessment have
Commercial Tax Officer had issued Best of Judgment notice
considering the D3 Proposals received from the Enforcement Wing.
As seen from the notice ... TNGST Rules 1959, with regard to implementation of D3
proposal of the above dealer for the year 2003-04. The question of
granting permission under
nothing than desperation to pass an order on the basis of D3
proposal. There are ever so many cases where D3 proposals have been
deviated ... passed without
considering the objections and by taking note of the D3 proposal of the
enforcement officers. Therefore, the orders of assessment have
