https://www.taxtmi.com/caselaws?id=163264 Where section 28(7) requires a provisional assessment order and supporting materials to be forwarded to the assessing authority, those materials must be considered when making the final assessment or reassessment, but the authority must apply its own mind and decide independently. The revisional authority's observations and directions were not set aside because they did not, on their face, remove the assessing authority's statutory discretion; the proper safeguard was a clarification that the assessment must be made uninfluenced by those remarks. The appeal therefore failed and the challenged order remained in place. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 27 Mar 2014 16:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163264 Where section 28(7) requires a provisional assessment order and supporting materials to be forwarded to the assessing authority, those materials must be considered when making the final assessment or reassessment, but the authority must apply its own mind and decide independently. The revisional authority's observations and directions were not set aside because they did not, on their face, remove the assessing authority's statutory discretion; the proper safeguard was a clarification that the assessment must be made uninfluenced by those remarks. The appeal therefore failed and the challenged order remained in place. Case-Laws VAT and Sales Tax Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163264