High Court Rules Assessing Officer Must Independently Evaluate Cases, Not Rely Solely on Enforcement Wing Reports for Tax Credit Decisions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of input tax credit - Validity of assessment order - demand based on defects pointed out by the Enforcement Wing - A report from the Enforcement Wing may be a starting point for issuance of a notice but AO has to apply his mind independently - HC....