https://www.taxtmi.com/caselaws?id=251592 The court quashed the assessment orders for the years 2007-08 to 2010-2011, finding violations of natural justice principles. It emphasized that assessing officers must exercise independent judgment and not solely rely on higher authority directives. The court highlighted the importance of fair assessments based on merit. Despite an appeal process, the court retained jurisdiction due to procedural violations. The assessing officer was instructed to reassess the petitioner after providing a fair hearing, including sharing relevant materials and allowing a personal hearing within three months, ensuring compliance with legal procedures and principles of natural justice. en-us Thu, 17 Jul 2014 00:00:00 +0530 Fri, 19 Sep 2014 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251592 The court quashed the assessment orders for the years 2007-08 to 2010-2011, finding violations of natural justice principles. It emphasized that assessing officers must exercise independent judgment and not solely rely on higher authority directives. The court highlighted the importance of fair assessments based on merit. Despite an appeal process, the court retained jurisdiction due to procedural violations. The assessing officer was instructed to reassess the petitioner after providing a fair hearing, including sharing relevant materials and allowing a personal hearing within three months, ensuring compliance with legal procedures and principles of natural justice. Case-Laws VAT and Sales Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251592