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    <title>1979 (8) TMI 37 - CALCUTTA High Court</title>
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    <description>The court held that the reassessment proceedings initiated by the WTO lacked independent application of mind, following directions mechanically. Consequently, the court issued a writ of certiorari setting aside the notice and related proceedings. A writ of mandamus directed the respondents to disregard the notice and refrain from further action. The court ruled in favor of the petitioner, making the rule absolute and staying the order&#039;s operation for four weeks, with no costs awarded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=36881</link>
      <description>The court held that the reassessment proceedings initiated by the WTO lacked independent application of mind, following directions mechanically. Consequently, the court issued a writ of certiorari setting aside the notice and related proceedings. A writ of mandamus directed the respondents to disregard the notice and refrain from further action. The court ruled in favor of the petitioner, making the rule absolute and staying the order&#039;s operation for four weeks, with no costs awarded.</description>
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