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Home Highlights September 2020 Year 2020 This

Validity of assessment order - Circular No.3 has empowered the ...


Assessment Order Validity Challenged: Circular No.3 Empowers Independent Assessments, Overriding Higher Officials' Influence.

September 7, 2020

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - The proceedings which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are liable to be set aside. - HC

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