https://www.taxtmi.com/caselaws?id=162135 HC quashed the impugned assessments and the Special Tribunal's confirmations, finding the assessing officer merely adopted a D-3 proposal and followed directions of a higher officer without independently applying his mind; therefore the assessments and penalty levies were unsustainable. The court held the assessing officer is a quasi-judicial authority who must exercise independent judgment. The matter is remitted, permitting the assessing officer to re-assess afresh in accordance with law after giving the taxpayer an opportunity of hearing. Both writ petitions allowed. en-us Wed, 30 Oct 2002 00:00:00 +0530 Tue, 30 Sep 2025 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162135 HC quashed the impugned assessments and the Special Tribunal's confirmations, finding the assessing officer merely adopted a D-3 proposal and followed directions of a higher officer without independently applying his mind; therefore the assessments and penalty levies were unsustainable. The court held the assessing officer is a quasi-judicial authority who must exercise independent judgment. The matter is remitted, permitting the assessing officer to re-assess afresh in accordance with law after giving the taxpayer an opportunity of hearing. Both writ petitions allowed. Case-Laws VAT / Sales Tax Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162135