https://www.taxtmi.com/caselaws?id=150099 A statutory reassessment is not invalid merely because the assessing authority took note of a superior office's circular or policy view on the legal position, provided it still applied its own mind to the facts of each case. Here, the Deputy Commissioner issued notices, considered the replies, examined the contracts, and recorded independent reasons before making the reassessment orders. That showed no unlawful dictation, bias, or surrender of quasi-judicial discretion. The challenge also failed because the bias objection was not raised in time and was treated as waived. The reassessment orders therefore remained valid. en-us Mon, 21 Dec 1970 00:00:00 +0530 Wed, 08 May 2013 17:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150099 A statutory reassessment is not invalid merely because the assessing authority took note of a superior office's circular or policy view on the legal position, provided it still applied its own mind to the facts of each case. Here, the Deputy Commissioner issued notices, considered the replies, examined the contracts, and recorded independent reasons before making the reassessment orders. That showed no unlawful dictation, bias, or surrender of quasi-judicial discretion. The challenge also failed because the bias objection was not raised in time and was treated as waived. The reassessment orders therefore remained valid. Case-Laws VAT and Sales Tax Mon, 21 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150099