https://www.taxtmi.com/caselaws?id=400324 Reassessment based mainly on missing lab reports and a superior officer's objections was held unsustainable because the assessing authority gave no independent reasoning and merely adopted the higher authority's view. The court noted that the lab reports were internal, non-statutory records and that their absence alone did not prove suppression, especially where earlier directions required independent examination of the objections. Because the reassessment failed, the consequential penalty based on the alleged sales suppression and tax demand also could not survive and was set aside. en-us Thu, 29 Oct 2020 00:00:00 +0530 Wed, 04 Nov 2020 09:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400324 Reassessment based mainly on missing lab reports and a superior officer's objections was held unsustainable because the assessing authority gave no independent reasoning and merely adopted the higher authority's view. The court noted that the lab reports were internal, non-statutory records and that their absence alone did not prove suppression, especially where earlier directions required independent examination of the objections. Because the reassessment failed, the consequential penalty based on the alleged sales suppression and tax demand also could not survive and was set aside. Case-Laws VAT and Sales Tax Thu, 29 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400324