https://www.taxtmi.com/caselaws?id=251668 Assessment proceedings are quasi-judicial and require the assessing authority to independently examine the record, consider objections, and determine liability without merely adopting a superior officer's view. Where a revised assessment order is shown to have been passed without independent application of mind and under external influence, the order is vitiated. The revised assessment orders were therefore set aside and the matters remanded for fresh consideration by the original authority after independent scrutiny. en-us Thu, 03 Jul 2014 00:00:00 +0530 Tue, 23 Sep 2014 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251668 Assessment proceedings are quasi-judicial and require the assessing authority to independently examine the record, consider objections, and determine liability without merely adopting a superior officer's view. Where a revised assessment order is shown to have been passed without independent application of mind and under external influence, the order is vitiated. The revised assessment orders were therefore set aside and the matters remanded for fresh consideration by the original authority after independent scrutiny. Case-Laws VAT and Sales Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251668