https://www.taxtmi.com/caselaws?id=167779 The court quashed the assessment order due to lack of valid authorization as the Deputy Commissioner's satisfaction regarding under-declaration of turnover was not explicitly recorded. The court emphasized the importance of public orders deriving vitality from their content and not from antecedent material. The assessment order was deemed unsustainable, leading to its quashing and direction for a fresh assessment order by the duly authorized officer, stressing the significance of proper authorization and adherence to legal principles in tax assessments. en-us Mon, 04 Feb 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167779 The court quashed the assessment order due to lack of valid authorization as the Deputy Commissioner's satisfaction regarding under-declaration of turnover was not explicitly recorded. The court emphasized the importance of public orders deriving vitality from their content and not from antecedent material. The assessment order was deemed unsustainable, leading to its quashing and direction for a fresh assessment order by the duly authorized officer, stressing the significance of proper authorization and adherence to legal principles in tax assessments. Case-Laws VAT and Sales Tax Mon, 04 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167779