https://www.taxtmi.com/caselaws?id=368238 The Court set aside the revised assessment orders for assessment years 2013-14, 2014-15, and 2015-16 due to lack of personal hearing and independent application of mind by the assessing authority. The Court emphasized the mandatory nature of personal hearings, even if objections were submitted, and the requirement for independent assessment and reasons for decision-making. The impugned orders were deemed unsustainable and remanded to the respondent for fresh consideration, with directions to conduct a personal hearing, pass reasoned orders, and ensure compliance with the law within six weeks. en-us Tue, 25 Sep 2018 00:00:00 +0530 Fri, 05 Oct 2018 07:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368238 The Court set aside the revised assessment orders for assessment years 2013-14, 2014-15, and 2015-16 due to lack of personal hearing and independent application of mind by the assessing authority. The Court emphasized the mandatory nature of personal hearings, even if objections were submitted, and the requirement for independent assessment and reasons for decision-making. The impugned orders were deemed unsustainable and remanded to the respondent for fresh consideration, with directions to conduct a personal hearing, pass reasoned orders, and ensure compliance with the law within six weeks. Case-Laws VAT and Sales Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368238