https://www.taxtmi.com/caselaws?id=160715 A reassessment notice is not invalid merely because it is issued on information received from another authority. However, a superior authority cannot issue directions that fetter the assessing authority's quasi-judicial discretion. The assessing authority must consider the objections and the reassessment issue independently, objectively, and on its own merits, without being influenced by directive communications. Reassessment proceedings may continue, but the decision-making process must comply strictly with law and preserve independent application of mind. en-us Wed, 28 Jun 2000 00:00:00 +0530 Mon, 23 Dec 2013 16:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160715 A reassessment notice is not invalid merely because it is issued on information received from another authority. However, a superior authority cannot issue directions that fetter the assessing authority's quasi-judicial discretion. The assessing authority must consider the objections and the reassessment issue independently, objectively, and on its own merits, without being influenced by directive communications. Reassessment proceedings may continue, but the decision-making process must comply strictly with law and preserve independent application of mind. Case-Laws VAT and Sales Tax Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160715