https://www.taxtmi.com/caselaws?id=399392 An assessment based solely on Enforcement Wing or ISIC proposals cannot stand unless the Assessing Officer applies independent judicial mind and decides on merits. The Madras HC noted that the Assessing Officer, as a quasi-judicial authority, may deviate from such proposals by recording reasons, and reiterated that earlier decisions and Circular No. 3 dated 18.01.2019 support independent consideration. As the impugned proceedings were founded on external proposals rather than an independent assessment, they were set aside and remanded for fresh adjudication after giving the assessee an opportunity to file objections and be heard. en-us Wed, 16 Sep 2020 00:00:00 +0530 Mon, 12 Oct 2020 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399392 An assessment based solely on Enforcement Wing or ISIC proposals cannot stand unless the Assessing Officer applies independent judicial mind and decides on merits. The Madras HC noted that the Assessing Officer, as a quasi-judicial authority, may deviate from such proposals by recording reasons, and reiterated that earlier decisions and Circular No. 3 dated 18.01.2019 support independent consideration. As the impugned proceedings were founded on external proposals rather than an independent assessment, they were set aside and remanded for fresh adjudication after giving the assessee an opportunity to file objections and be heard. Case-Laws VAT and Sales Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399392