https://www.taxtmi.com/caselaws?id=399886 Assessment proceedings based only on Enforcement Wing or ISIC proposals, without independent application of mind by the Assessing Officer, cannot be sustained. The Court reiterated that the Assessing Officer, as a quasi-judicial authority, must examine the materials independently and cannot act merely on higher officers' reports or inspection proposals. It also noted that Circular No. 3 dated 18.01.2019 permits deviation from such proposals with recorded reasons. The impugned proceedings were set aside and the matters remanded for fresh consideration after giving the assessees an opportunity to file objections and be heard. en-us Fri, 25 Sep 2020 00:00:00 +0530 Thu, 22 Oct 2020 10:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399886 Assessment proceedings based only on Enforcement Wing or ISIC proposals, without independent application of mind by the Assessing Officer, cannot be sustained. The Court reiterated that the Assessing Officer, as a quasi-judicial authority, must examine the materials independently and cannot act merely on higher officers' reports or inspection proposals. It also noted that Circular No. 3 dated 18.01.2019 permits deviation from such proposals with recorded reasons. The impugned proceedings were set aside and the matters remanded for fresh consideration after giving the assessees an opportunity to file objections and be heard. Case-Laws VAT and Sales Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399886