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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