https://www.taxtmi.com/caselaws?id=354173 Writ jurisdiction will ordinarily not be invoked where an efficacious statutory appellate remedy exists, particularly in tax assessment disputes involving contested facts and challenge to assessment or levy. The assessing authority must act independently as a quasi-judicial authority and consider the governing principles on deemed assessment, revision of assessment, and best judgment assessment, including fair consideration and opportunity where required. The writ petitions were not entertained on merits, and the petitioner was directed to pursue the statutory appeal remedy, with protection against rejection on limitation if filed within the stipulated period. en-us Fri, 22 Dec 2017 00:00:00 +0530 Sat, 20 Jan 2018 07:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354173 Writ jurisdiction will ordinarily not be invoked where an efficacious statutory appellate remedy exists, particularly in tax assessment disputes involving contested facts and challenge to assessment or levy. The assessing authority must act independently as a quasi-judicial authority and consider the governing principles on deemed assessment, revision of assessment, and best judgment assessment, including fair consideration and opportunity where required. The writ petitions were not entertained on merits, and the petitioner was directed to pursue the statutory appeal remedy, with protection against rejection on limitation if filed within the stipulated period. Case-Laws VAT and Sales Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354173