https://www.taxtmi.com/caselaws?id=379920 In tax reassessment, an Assessing Officer acting in a quasi-judicial capacity must independently evaluate the dealer's objections and supporting material before finalising the demand. Where pre-revision objections are rejected in a cryptic manner and the assessment merely adopts the Enforcement Wing report without testing its correctness, the order reflects non-application of mind. Such mechanically passed reassessment orders are liable to be quashed, and the matter may be remanded for fresh consideration after giving an opportunity to object and be heard. en-us Mon, 15 Apr 2019 00:00:00 +0530 Fri, 10 May 2019 07:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379920 In tax reassessment, an Assessing Officer acting in a quasi-judicial capacity must independently evaluate the dealer's objections and supporting material before finalising the demand. Where pre-revision objections are rejected in a cryptic manner and the assessment merely adopts the Enforcement Wing report without testing its correctness, the order reflects non-application of mind. Such mechanically passed reassessment orders are liable to be quashed, and the matter may be remanded for fresh consideration after giving an opportunity to object and be heard. Case-Laws VAT and Sales Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379920