https://www.taxtmi.com/caselaws?id=298246 The court set aside the assessment order due to the lack of independent assessment and summary rejection of objections without reasons. It directed the respondent to conduct a fresh assessment for the assessment year 2014-2015. The court emphasized the importance of an independent assessment, citing the 'Narasus Roller' judgment, and instructed the assessing authority to not solely rely on Enforcement Wing proposals. The respondent was directed to provide a personal hearing, consider the petitioner's objections, and complete the reassessment within eight weeks, in compliance with the 'Narasus Principle.' en-us Mon, 22 Jul 2019 00:00:00 +0530 Fri, 22 Oct 2021 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298246 The court set aside the assessment order due to the lack of independent assessment and summary rejection of objections without reasons. It directed the respondent to conduct a fresh assessment for the assessment year 2014-2015. The court emphasized the importance of an independent assessment, citing the 'Narasus Roller' judgment, and instructed the assessing authority to not solely rely on Enforcement Wing proposals. The respondent was directed to provide a personal hearing, consider the petitioner's objections, and complete the reassessment within eight weeks, in compliance with the 'Narasus Principle.' Case-Laws VAT and Sales Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298246