High Court Invalidates APVAT Assessment Order Due to Procedural Violations, Urges System-Generated Methodology to Avoid Arbitrary Decisions.

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....Validity of assessment order - APVAT - Authority of AO - reading of the Circular leaves no manner of doubt that the effort of the higher authorities is to create definite system generated methodology to avoid the allegations of the arbitrariness - there being admitted violation of the procedure prescribed by the authorities themselves, the assessment order passed is set aside - HC....