https://www.taxtmi.com/caselaws?id=398522 Assessment proceedings cannot be sustained where the Assessing Officer relies only on audit reports or inspection proposals from the Enforcement Wing or ISIC authorities without independent application of mind. The Assessing Officer, as a quasi-judicial authority, must examine the material independently and may deviate from such proposals by recording reasons. The document also notes that Circular No. 3 dated 18.01.2019 recognises this independent authority. On this basis, the impugned proceedings were set aside and the matter was remanded for fresh consideration after receiving objections and granting an opportunity of hearing. 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 Assessment proceedings cannot be sustained where the Assessing Officer relies only on audit reports or inspection proposals from the Enforcement Wing or ISIC authorities without independent application of mind. The Assessing Officer, as a quasi-judicial authority, must examine the material independently and may deviate from such proposals by recording reasons. The document also notes that Circular No. 3 dated 18.01.2019 recognises this independent authority. On this basis, the impugned proceedings were set aside and the matter was remanded for fresh consideration after receiving objections and granting an opportunity of hearing. Case-Laws VAT and Sales Tax Fri, 04 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398522