Assessing Officer is to consider the Assessee's reply with an open mind before concluding the assessment

Assessing Officer is to consider the Assessee's reply with an open mind before concluding the assessment https://www.taxtmi.com/article/detailed?id=12520 Assessing officers must consider taxpayer submissions, including HSN Explanatory Notes and relevant judicial guidance, with an open and objective mind before concluding assessments; issuance of a show cause notice that quantifies demand without engaging with materials placed on record is prima facie indicative of pre judgment and requires reassessment, and coordinated administrative frameworks such as joint audits may aid correct classification and procedural fairness. en-us Fri, 12 Apr 2024 08:53:58 +0530 Fri, 12 Apr 2024 08:53:58 +0530 TaxTMI RSS Generator Assessing Officer is to consider the Assessee's reply with an open mind before concluding the assessment https://www.taxtmi.com/article/detailed?id=12520 Assessing officers must consider taxpayer submissions, including HSN Explanatory Notes and relevant judicial guidance, with an open and objective mind before concluding assessments; issuance of a show cause notice that quantifies demand without engaging with materials placed on record is prima facie indicative of pre judgment and requires reassessment, and coordinated administrative frameworks such as joint audits may aid correct classification and procedural fairness. Articles Goods and Services Tax - GST Fri, 12 Apr 2024 08:53:58 +0530 https://www.taxtmi.com/article/detailed?id=12520