https://www.taxtmi.com/caselaws?id=378020 In quasi-judicial tax assessment, objections to a pre-assessment notice must be independently considered on their merits, with reasons showing application of mind; a mere reproduction of the objections or a stock rejection is insufficient. Where the notice fixes a hearing or the assessee requests one, the authority must afford a personal hearing before completing the assessment, even if belated objections are accepted. The existence of an appellate remedy does not cure the defect caused by failure to consider objections and grant hearing. The assessment was therefore liable to be set aside and redone after due consideration and hearing. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378020 In quasi-judicial tax assessment, objections to a pre-assessment notice must be independently considered on their merits, with reasons showing application of mind; a mere reproduction of the objections or a stock rejection is insufficient. Where the notice fixes a hearing or the assessee requests one, the authority must afford a personal hearing before completing the assessment, even if belated objections are accepted. The existence of an appellate remedy does not cure the defect caused by failure to consider objections and grant hearing. The assessment was therefore liable to be set aside and redone after due consideration and hearing. Case-Laws VAT and Sales Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378020