Validity of assessment order - Without embarking upon the ...
Case Laws VAT and Sales Tax
June 21, 2019
Validity of assessment order - Without embarking upon the exercise of ascertaining whether the first respondent has applied his / her mind independent of the proposal given by the enforcement wing, suffice to say that nothing has been recorded in the impugned assessment orders to show that there is independent application of mind qua proposal given by enforcement wing.
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