https://www.taxtmi.com/caselaws?id=337046 Assessment orders can be invalid where the Assessing Officer does not independently consider the assessee's objections and supporting records, but relies only on an inspection report. The Court noted that the officer should have called for the relevant books of account and documents, applied an independent mind to the response, and afforded a personal hearing before finalising the assessment. Reliance on the inspection team's proposal could support issuance of notice, but not replace proper adjudication on the merits of the dealer's explanation. The impugned assessments were set aside and the matter was remanded for fresh consideration. en-us Wed, 23 Nov 2016 00:00:00 +0530 Fri, 30 Dec 2016 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337046 Assessment orders can be invalid where the Assessing Officer does not independently consider the assessee's objections and supporting records, but relies only on an inspection report. The Court noted that the officer should have called for the relevant books of account and documents, applied an independent mind to the response, and afforded a personal hearing before finalising the assessment. Reliance on the inspection team's proposal could support issuance of notice, but not replace proper adjudication on the merits of the dealer's explanation. The impugned assessments were set aside and the matter was remanded for fresh consideration. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337046