https://www.taxtmi.com/caselaws?id=128989 The Court intervened in a case challenging an assessment order under Article 226 of the Constitution due to significant errors in the assessment process. The assessing authority overestimated the taxable turnover based on flawed calculations from stock books, failing to provide the petitioner with a proper opportunity to defend the reported turnover. Despite the general discouragement of interfering with assessment orders during pending appeals, the Court quashed the order, emphasizing the importance of fair assessment procedures and the assessing authority's duty to scrutinize materials independently. The decision highlighted the necessity of allowing adequate time for the assessee to present a defense in tax assessment proceedings. en-us Fri, 09 Apr 1965 00:00:00 +0530 Tue, 16 Apr 2013 10:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128989 The Court intervened in a case challenging an assessment order under Article 226 of the Constitution due to significant errors in the assessment process. The assessing authority overestimated the taxable turnover based on flawed calculations from stock books, failing to provide the petitioner with a proper opportunity to defend the reported turnover. Despite the general discouragement of interfering with assessment orders during pending appeals, the Court quashed the order, emphasizing the importance of fair assessment procedures and the assessing authority's duty to scrutinize materials independently. The decision highlighted the necessity of allowing adequate time for the assessee to present a defense in tax assessment proceedings. Case-Laws VAT and Sales Tax Fri, 09 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128989