https://www.taxtmi.com/caselaws?id=156272 Assessment is year-specific, so a Tribunal may adopt a different view for another assessment year despite similar materials, but it must justify any departure from its earlier approach by reference to the record and reasons for change. Where lower authorities reject returned figures and make a best-judgment assessment, the Tribunal cannot direct acceptance of those figures without acceptable, cogent reasons based on the available materials. The matter requires rehearing of the second appeal and disposal according to law because the direction accepting the returned figures lacked adequate reasoning. en-us Tue, 31 Jul 1990 00:00:00 +0530 Tue, 17 Sep 2013 14:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156272 Assessment is year-specific, so a Tribunal may adopt a different view for another assessment year despite similar materials, but it must justify any departure from its earlier approach by reference to the record and reasons for change. Where lower authorities reject returned figures and make a best-judgment assessment, the Tribunal cannot direct acceptance of those figures without acceptable, cogent reasons based on the available materials. The matter requires rehearing of the second appeal and disposal according to law because the direction accepting the returned figures lacked adequate reasoning. Case-Laws VAT and Sales Tax Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156272