https://www.taxtmi.com/caselaws?id=128988 A quasi-judicial assessment is invalid where objective circumstances create a reasonable apprehension of personal bias, and the defect vitiates the assessment orders. The recorded facts-altercation during survey, prosecution initiated by the assessing officer, unexplained alteration of dates, refusal to transfer the case, rejection of adjournment, and best judgment assessments on substantially the same material-were treated as establishing bias. The availability of an appellate remedy did not bar writ interference where the order was affected by denial of justice and illegality going to jurisdiction. The assessment orders were quashed, and the consequential demand notices also fell. en-us Thu, 08 Apr 1965 00:00:00 +0530 Tue, 16 Apr 2013 10:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128988 A quasi-judicial assessment is invalid where objective circumstances create a reasonable apprehension of personal bias, and the defect vitiates the assessment orders. The recorded facts-altercation during survey, prosecution initiated by the assessing officer, unexplained alteration of dates, refusal to transfer the case, rejection of adjournment, and best judgment assessments on substantially the same material-were treated as establishing bias. The availability of an appellate remedy did not bar writ interference where the order was affected by denial of justice and illegality going to jurisdiction. The assessment orders were quashed, and the consequential demand notices also fell. Case-Laws VAT and Sales Tax Thu, 08 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128988