https://www.taxtmi.com/caselaws?id=250041 The court held that the assessment order based solely on a proposal without independent verification was invalid as the assessing officer failed to exercise independent judgment. The court emphasized the importance of not being bound by higher authorities' directions. Additionally, the court found a lack of compliance with principles of natural justice due to the petitioner not being granted a hearing to present objections. Consequently, the court quashed the order and directed a fresh assessment, emphasizing the need for a fair assessment process and adherence to legal principles in tax matters. en-us Tue, 24 Jun 2014 00:00:00 +0530 Thu, 31 Jul 2014 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250041 The court held that the assessment order based solely on a proposal without independent verification was invalid as the assessing officer failed to exercise independent judgment. The court emphasized the importance of not being bound by higher authorities' directions. Additionally, the court found a lack of compliance with principles of natural justice due to the petitioner not being granted a hearing to present objections. Consequently, the court quashed the order and directed a fresh assessment, emphasizing the need for a fair assessment process and adherence to legal principles in tax matters. Case-Laws VAT and Sales Tax Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250041