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    <title>2015 (10) TMI 223 - ORISSA HIGH COURT</title>
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    <description>The court held that the Deputy Commissioner of Sales Tax, involved in the audit process, could not be the assessing officer to ensure fairness. The assessment order was set aside, and the matter remanded for fresh assessment by an unbiased authority. Emphasizing transparency and natural justice, the court directed completion within eight weeks, granting the petitioner a fair opportunity. The writ petition was disposed of without costs, focusing on the assessing officer&#039;s jurisdiction and authority.</description>
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      <description>The court held that the Deputy Commissioner of Sales Tax, involved in the audit process, could not be the assessing officer to ensure fairness. The assessment order was set aside, and the matter remanded for fresh assessment by an unbiased authority. Emphasizing transparency and natural justice, the court directed completion within eight weeks, granting the petitioner a fair opportunity. The writ petition was disposed of without costs, focusing on the assessing officer&#039;s jurisdiction and authority.</description>
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