https://www.taxtmi.com/caselaws?id=332567 The court directed the Assessing Officer to independently reassess the petitioner's tax liabilities for the mentioned years, emphasizing the duty to act independently and apply correct legal principles without undue influence from superiors. The Assessing Officer was instructed to consider the petitioner's submissions, provide a personal hearing, and complete the assessment promptly within six weeks. The court highlighted that assessments solely based on higher authority's directions are not legally sustainable, closing the related petitions without awarding costs. en-us Wed, 14 Sep 2016 00:00:00 +0530 Tue, 20 Sep 2016 09:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332567 The court directed the Assessing Officer to independently reassess the petitioner's tax liabilities for the mentioned years, emphasizing the duty to act independently and apply correct legal principles without undue influence from superiors. The Assessing Officer was instructed to consider the petitioner's submissions, provide a personal hearing, and complete the assessment promptly within six weeks. The court highlighted that assessments solely based on higher authority's directions are not legally sustainable, closing the related petitions without awarding costs. Case-Laws VAT and Sales Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332567