https://www.taxtmi.com/caselaws?id=165422 The High Court held that the assessment orders and demand notices issued by the assessing officer were illegal and unsustainable due to lack of proper reasoning. The court emphasized the importance of recording reasons in decisions to ensure fairness and objectivity. The reliance on a decision set aside by the apex court was deemed invalid. The court quashed the assessment orders and demand notices, directing a reconsideration in line with legal principles and previous court orders, with a reasonable opportunity for the petitioner to be heard. The decision aimed to uphold fairness and transparency in the assessment process. en-us Thu, 13 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165422 The High Court held that the assessment orders and demand notices issued by the assessing officer were illegal and unsustainable due to lack of proper reasoning. The court emphasized the importance of recording reasons in decisions to ensure fairness and objectivity. The reliance on a decision set aside by the apex court was deemed invalid. The court quashed the assessment orders and demand notices, directing a reconsideration in line with legal principles and previous court orders, with a reasonable opportunity for the petitioner to be heard. The decision aimed to uphold fairness and transparency in the assessment process. Case-Laws VAT and Sales Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165422