2019 (1) TMI 1219

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....cate(Tax) ORDER This Writ petition is filed challenging the proceedings dated 17.07.2018, which is nothing but a notice proposing to revise the assessment. 2. Heard both sides. 3. It is the contention of the petitioner that the 1st respondent, having issued a notice dated 05.01.2016 and when the petitioner has made the payment of tax as determined by the 1st respondent, the 2nd respondent is n....

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....the petitioner apprehends that the 2nd respondent may get influenced by the directions of the higher officials while making the order of assessment. Needless to say that the 2nd respondent/ Assessing Authority, being the quasi judicial authority is bound to consider the issue on merits and in accordance with law uninfluenced by any of the directions, if any, issued by the higher officials or the r....