https://www.taxtmi.com/caselaws?id=385755 An assessment under tax law must rest on the Assessing Officer's independent appraisal of the record and not on mechanical acceptance of an Enforcement Wing proposal. Where the dealer furnished a reconciliation of the profit and loss account with monthly returns and the officer himself expressed reservations about adopting the proposed turnover, the material on record showed that further independent consideration was required. The assessment orders, including the penalty proposal, were therefore held unsustainable and were quashed because they did not reflect an independent application of mind to the objections and supporting materials. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 13 Sep 2019 05:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385755 An assessment under tax law must rest on the Assessing Officer's independent appraisal of the record and not on mechanical acceptance of an Enforcement Wing proposal. Where the dealer furnished a reconciliation of the profit and loss account with monthly returns and the officer himself expressed reservations about adopting the proposed turnover, the material on record showed that further independent consideration was required. The assessment orders, including the penalty proposal, were therefore held unsustainable and were quashed because they did not reflect an independent application of mind to the objections and supporting materials. Case-Laws VAT and Sales Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385755