https://www.taxtmi.com/caselaws?id=364119 The court ruled in favor of the pharmaceutical company, quashing the revision notices for assessment years due to the respondent's arbitrary exercise of power influenced by a superior officer. The court emphasized the independence of Assessing Officers and fair assessment procedures, referencing established guidelines for assessments based on web report details. The court highlighted the importance of Assessing Officers making independent decisions and not being influenced by superiors. The impugned notices were quashed, and the matters were remanded for fresh consideration, stressing the need for a fair assessment process without external influence. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 24 Jul 2018 08:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364119 The court ruled in favor of the pharmaceutical company, quashing the revision notices for assessment years due to the respondent's arbitrary exercise of power influenced by a superior officer. The court emphasized the independence of Assessing Officers and fair assessment procedures, referencing established guidelines for assessments based on web report details. The court highlighted the importance of Assessing Officers making independent decisions and not being influenced by superiors. The impugned notices were quashed, and the matters were remanded for fresh consideration, stressing the need for a fair assessment process without external influence. Case-Laws VAT and Sales Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364119