https://www.taxtmi.com/caselaws?id=167801 An assessment authorization based on audit material is invalid unless the competent authority independently applies its mind and records satisfaction before initiating proceedings. A blanket or contingent authorization that leaves the decision to the assessing officer does not satisfy the statutory requirement and cannot sustain the resulting assessment. On that basis, the assessment order and the appellate rejection were set aside, and the matter was remitted for fresh consideration after proper opportunity. en-us Thu, 03 Jan 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167801 An assessment authorization based on audit material is invalid unless the competent authority independently applies its mind and records satisfaction before initiating proceedings. A blanket or contingent authorization that leaves the decision to the assessing officer does not satisfy the statutory requirement and cannot sustain the resulting assessment. On that basis, the assessment order and the appellate rejection were set aside, and the matter was remitted for fresh consideration after proper opportunity. Case-Laws VAT and Sales Tax Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167801