https://www.taxtmi.com/caselaws?id=164123 An assessment made solely by relying on a challenged circular could not be sustained where the assessing authority had not first examined the assessee's material, documents and account books. The court held that the proper course was a fresh assessment on independent record-based material, so that the assessee was not prejudiced while the circular's validity and applicability remained pending. The assessment orders were quashed and the matter remanded for fresh assessment, with liberty to reopen the assessment under Section 29 of the Commercial Tax Act after final decision on the circular. en-us Fri, 06 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164123 An assessment made solely by relying on a challenged circular could not be sustained where the assessing authority had not first examined the assessee's material, documents and account books. The court held that the proper course was a fresh assessment on independent record-based material, so that the assessee was not prejudiced while the circular's validity and applicability remained pending. The assessment orders were quashed and the matter remanded for fresh assessment, with liberty to reopen the assessment under Section 29 of the Commercial Tax Act after final decision on the circular. Case-Laws VAT and Sales Tax Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164123