cases, the material produced by the assessees to support their claim for deduction of a substantial part of the turnover, on which, tax had already been paid by their sub-contractors, ought to have been considered by the Assessing Authority while competing the assessment in relation to the petitioners. The non-consideration of the said material by the Assessing Authority, in my view, vitiates the assessment orders that are impugned in these writ petitions. I accordingly set aside the impugned assessment orders in W.P. (C).No.11524/2019 and W.P.(C).No.11489/2019, and direct the Assessing Authority to complete the assessment afresh, after taking note of the material produced by the assessees to substantiate its contentions regarding exclusion of a substantial part of the turnover for the purposes of assessment to tax. To enable the Assessing Authority to pass fresh orders as directed, I direct the petitioners in the said writ petitions to appear before the Assessing Authority, at his Office, at 11.00 a.m. on 28.10.2019. The Assessing Authority shall pass fresh orders, as directed, within one month thereafter. I make it clear that, in the de novo proceedings to be conducted by the Assessing Authority, it will be open to the petitioners to raise all contentions on merits, before the said authority, and the orders passed by the Assessing
