https://www.taxtmi.com/caselaws?id=158116 The High Court upheld the Appellate Tribunal's decision to set aside a revised pre-assessment notice issued by the assessing authority, citing lack of legal and factual basis. The Court emphasized the need for reasonableness and fairness in issuing or modifying pre-assessment notices, requiring valid reasons and opportunities for the assessee to respond. The assessing authority was directed to modify the assessment based on the original proposal from the initial notice, stressing the importance of lawful and justified actions in tax assessments. en-us Mon, 05 Apr 1993 00:00:00 +0530 Wed, 16 Oct 2013 18:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158116 The High Court upheld the Appellate Tribunal's decision to set aside a revised pre-assessment notice issued by the assessing authority, citing lack of legal and factual basis. The Court emphasized the need for reasonableness and fairness in issuing or modifying pre-assessment notices, requiring valid reasons and opportunities for the assessee to respond. The assessing authority was directed to modify the assessment based on the original proposal from the initial notice, stressing the importance of lawful and justified actions in tax assessments. Case-Laws VAT and Sales Tax Mon, 05 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158116