Quasi-judicial authorities must ensure fairness by considering all taxpayer evidence, not exploiting ignorance, especially in taxes.

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....The Authorities of the State are not expected to take advantage of a citizen / assessee’s ignorance. - It is not open to the Authority to ignore the evidence / submissions made by the party as it is not the object of quasi judicial authority to confirm their prima facie view, but the object is to find the correct facts and thereafter apply the law to those facts and take a decision in terms thereof.....