High Court Rules Assessing Officer Must Independently Evaluate Cases, Not Rely Solely on Enforcement Wing Reports for Tax Credit Decisions. https://www.taxtmi.com/highlights?id=30550 Denial of input tax credit - Validity of assessment order - demand based on defects pointed out by the Enforcement Wing - A report from the Enforcement Wing may be a starting point for issuance of a notice but AO has to apply his mind independently - HC en-us Sat, 30 Jul 2016 18:45:02 +0530 Sat, 30 Jul 2016 18:45:02 +0530 TaxTMI RSS Generator High Court Rules Assessing Officer Must Independently Evaluate Cases, Not Rely Solely on Enforcement Wing Reports for Tax Credit Decisions. https://www.taxtmi.com/highlights?id=30550 Denial of input tax credit - Validity of assessment order - demand based on defects pointed out by the Enforcement Wing - A report from the Enforcement Wing may be a starting point for issuance of a notice but AO has to apply his mind independently - HC Highlights VAT and Sales Tax Sat, 30 Jul 2016 18:45:02 +0530 https://www.taxtmi.com/highlights?id=30550