https://www.taxtmi.com/caselaws?id=326947 Assessment orders based solely on an enforcement proposal, without independent consideration of the assessee's returns and reply, require fresh consideration. Where a deemed assessment was revised on information from a departmental website and an identical issue had already been decided without any interim stay, the assessing authority must evaluate the returns and supporting material independently rather than mechanically adopting the enforcement wing's proposal. The impugned orders were set aside and remanded for reconsideration after taking the returns into account. en-us Wed, 06 Apr 2016 00:00:00 +0530 Fri, 29 Apr 2016 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326947 Assessment orders based solely on an enforcement proposal, without independent consideration of the assessee's returns and reply, require fresh consideration. Where a deemed assessment was revised on information from a departmental website and an identical issue had already been decided without any interim stay, the assessing authority must evaluate the returns and supporting material independently rather than mechanically adopting the enforcement wing's proposal. The impugned orders were set aside and remanded for reconsideration after taking the returns into account. Case-Laws VAT and Sales Tax Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326947