https://www.taxtmi.com/caselaws?id=163651 A quasi-judicial tax assessment must be made on the basis of the record and after considering the assessee's objections to the proposal notice. Where the objections were in fact filed and acknowledged in the department's file, but the assessment order proceeded on the incorrect premise that no objections had been submitted and did not deal with them, the order could not withstand judicial scrutiny. The Madras High Court set aside the assessment and remitted the matter to the assessing authority for fresh consideration of the objections and a fresh order in accordance with law. en-us Mon, 17 Jul 2006 00:00:00 +0530 Mon, 07 Apr 2014 10:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163651 A quasi-judicial tax assessment must be made on the basis of the record and after considering the assessee's objections to the proposal notice. Where the objections were in fact filed and acknowledged in the department's file, but the assessment order proceeded on the incorrect premise that no objections had been submitted and did not deal with them, the order could not withstand judicial scrutiny. The Madras High Court set aside the assessment and remitted the matter to the assessing authority for fresh consideration of the objections and a fresh order in accordance with law. Case-Laws VAT and Sales Tax Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163651