https://www.taxtmi.com/caselaws?id=398522 The Court upheld the petitioner's argument regarding Assessing Officers' independence in decision-making and referred to Circular No.3 dated 18.01.2019 empowering Assessing Officers to deviate from higher authority proposals. All impugned proceedings based on Enforcement Wing/ISIC proposals were set aside, and matters remanded to the Assessing Officer for independent assessment within specified timelines. Assessees were granted 30 days to file objections, with Assessing Officers directed to provide a personal hearing and conclude assessments within 12 weeks. The judgment stressed the importance of independent assessment and compliance with Circular No.3 for fair evaluations. en-us Fri, 04 Sep 2020 00:00:00 +0530 Fri, 18 Sep 2020 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398522 The Court upheld the petitioner's argument regarding Assessing Officers' independence in decision-making and referred to Circular No.3 dated 18.01.2019 empowering Assessing Officers to deviate from higher authority proposals. All impugned proceedings based on Enforcement Wing/ISIC proposals were set aside, and matters remanded to the Assessing Officer for independent assessment within specified timelines. Assessees were granted 30 days to file objections, with Assessing Officers directed to provide a personal hearing and conclude assessments within 12 weeks. The judgment stressed the importance of independent assessment and compliance with Circular No.3 for fair evaluations. Case-Laws VAT and Sales Tax Fri, 04 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398522