https://www.taxtmi.com/circulars?id=10061 Commissioners must instruct assessing officers to eschew unrealistic over-assessments and instead make reasonable, fair assessments grounded in the facts; assessors should not rely mechanically on past figures, must weigh available information even in ex parte cases, formulate proper estimates in exercise of best judgment, and supervisors must monitor compliance and correct errant officials to prevent exaggerated demands and inflated arrears. en-us Fri, 27 Jul 1973 00:00:00 +0530 Fri, 17 Jun 2011 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10061 Commissioners must instruct assessing officers to eschew unrealistic over-assessments and instead make reasonable, fair assessments grounded in the facts; assessors should not rely mechanically on past figures, must weigh available information even in ex parte cases, formulate proper estimates in exercise of best judgment, and supervisors must monitor compliance and correct errant officials to prevent exaggerated demands and inflated arrears. Circulars Income Tax Fri, 27 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10061