https://www.taxtmi.com/caselaws?id=799516 Independent exercise of quasi-judicial power by the Assessing Officer is essential to a regular scrutiny assessment under section 143(3). The statutory scheme does not authorise the Additional Commissioner's prior approval or consultation in making that assessment. Recorded consultation throughout the proceedings and approval before the order demonstrate absence of the Assessing Officer's independent application of mind and discretion, rendering the assessment void from inception and liable to be quashed. en-us Thu, 10 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799516 Independent exercise of quasi-judicial power by the Assessing Officer is essential to a regular scrutiny assessment under section 143(3). The statutory scheme does not authorise the Additional Commissioner's prior approval or consultation in making that assessment. Recorded consultation throughout the proceedings and approval before the order demonstrate absence of the Assessing Officer's independent application of mind and discretion, rendering the assessment void from inception and liable to be quashed. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799516