https://www.taxtmi.com/caselaws?id=372837 Assessment orders were held unsustainable where the Assessing Officer failed to independently consider the assessee's detailed objections and merely reproduced them without reasoned findings. The Court held that an inspection report and an alleged admission during inspection cannot be treated as conclusive without independent application of mind, particularly when liability is disputed. It also found a breach of natural justice because no personal hearing was granted, despite the circular requiring such opportunity, especially where penalty was proposed. The writ petitions were allowed and the matters were remanded for fresh assessment after considering the objections and granting personal hearing. en-us Thu, 13 Dec 2018 00:00:00 +0530 Tue, 01 Jan 2019 06:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372837 Assessment orders were held unsustainable where the Assessing Officer failed to independently consider the assessee's detailed objections and merely reproduced them without reasoned findings. The Court held that an inspection report and an alleged admission during inspection cannot be treated as conclusive without independent application of mind, particularly when liability is disputed. It also found a breach of natural justice because no personal hearing was granted, despite the circular requiring such opportunity, especially where penalty was proposed. The writ petitions were allowed and the matters were remanded for fresh assessment after considering the objections and granting personal hearing. Case-Laws VAT and Sales Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372837