https://www.taxtmi.com/caselaws?id=397928 An assessment based solely on audit reports or inspection proposals from the Enforcement Wing or ISIC authorities was treated as unsustainable where the Assessing Officer had not independently applied mind. The text reiterates that the Assessing Officer acts as a quasi-judicial authority and must make an independent assessment rather than merely follow superior proposals. It also notes Circular No. 3 dated 18.01.2019, which permits the Assessing Authority to depart from such proposals and finalise the assessment independently by recording reasons. On that basis, the impugned proceeding was set aside and the matter remanded for fresh consideration in accordance with law. en-us Wed, 19 Aug 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397928 An assessment based solely on audit reports or inspection proposals from the Enforcement Wing or ISIC authorities was treated as unsustainable where the Assessing Officer had not independently applied mind. The text reiterates that the Assessing Officer acts as a quasi-judicial authority and must make an independent assessment rather than merely follow superior proposals. It also notes Circular No. 3 dated 18.01.2019, which permits the Assessing Authority to depart from such proposals and finalise the assessment independently by recording reasons. On that basis, the impugned proceeding was set aside and the matter remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 19 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397928