https://www.taxtmi.com/caselaws?id=304553 When a tax assessment is set aside and remanded, the Assessing Officer must decide the matter afresh on its own merits and in accordance with law. The High Court held that an open remand was appropriate because the adjudicatory process was incomplete, and the assessment had to be redone after granting the respondent a personal hearing. It also held that the officer should not be bound by earlier writ observations or the Enforcement Wing report, and directed an independent order uninfluenced by those materials. en-us Wed, 06 Oct 2021 00:00:00 +0530 Tue, 22 Nov 2022 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304553 When a tax assessment is set aside and remanded, the Assessing Officer must decide the matter afresh on its own merits and in accordance with law. The High Court held that an open remand was appropriate because the adjudicatory process was incomplete, and the assessment had to be redone after granting the respondent a personal hearing. It also held that the officer should not be bound by earlier writ observations or the Enforcement Wing report, and directed an independent order uninfluenced by those materials. Case-Laws VAT and Sales Tax Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304553