Law is well settled that the AO has to apply his own mind for ...

Assessing Officer must independently evaluate accounts and inform assessee, not rely solely on higher authority reports.

July 31, 2013

Case Laws VAT and Sales Tax HC

Law is well settled that the AO has to apply his own mind for making the assessment on the basis of the books of account maintained and any material in his possession after confronting the same to the assessee. He should not mechanically complete the assessment and abdicate and surrender to the report of any higher authority. - HC

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Law is well settled that the AO has to apply his own mind for ...

Assessing Officer must independently evaluate accounts and inform assessee, not rely solely on higher authority reports.

July 31, 2013

Case Laws VAT and Sales Tax HC

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