https://www.taxtmi.com/caselaws?id=271037 A quasi-judicial assessing authority must independently examine books of account and supporting documents produced before it and cannot disallow sales return turnover merely because those records were not shown to the Enforcement Wing during audit. The court held that relevant material available on record must be considered on merits after due opportunity, and that reliance solely on the Enforcement Wing report without independent judgment was improper. The assessment order was set aside and the matter remitted for fresh consideration, with permission to produce documents and an opportunity of hearing. en-us Thu, 17 Dec 2015 00:00:00 +0530 Sun, 24 Jan 2016 16:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271037 A quasi-judicial assessing authority must independently examine books of account and supporting documents produced before it and cannot disallow sales return turnover merely because those records were not shown to the Enforcement Wing during audit. The court held that relevant material available on record must be considered on merits after due opportunity, and that reliance solely on the Enforcement Wing report without independent judgment was improper. The assessment order was set aside and the matter remitted for fresh consideration, with permission to produce documents and an opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271037