https://www.taxtmi.com/caselaws?id=386316 An assessment set aside for failure to grant a personal hearing after objections were filed was remitted to the Assessing Authority for fresh consideration. The court held that the remand did not foreclose the assessee's merits-based objections, which remained open to be urged before the appellate or other competent forum. It also clarified that a direction to complete the assessment was not a mandate to make a fresh adverse assessment, and the authority had to decide the matter on merits after considering the objections and documents. No ground for interference was found, and the remand order with the clarification was sustained. en-us Tue, 03 Sep 2019 00:00:00 +0530 Thu, 26 Sep 2019 06:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386316 An assessment set aside for failure to grant a personal hearing after objections were filed was remitted to the Assessing Authority for fresh consideration. The court held that the remand did not foreclose the assessee's merits-based objections, which remained open to be urged before the appellate or other competent forum. It also clarified that a direction to complete the assessment was not a mandate to make a fresh adverse assessment, and the authority had to decide the matter on merits after considering the objections and documents. No ground for interference was found, and the remand order with the clarification was sustained. Case-Laws VAT and Sales Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386316