Initiation of Reassessment proceedings - Proceeding on the ...
Quasi-Judicial Authorities Must Not Rely on External Audit Directives for Reassessment, Maintain Independent Judgment.
August 19, 2023
Case Laws VAT and Sales Tax HC
Initiation of Reassessment proceedings - Proceeding on the dictate of the Audit Party - The law is no more res integra that a quasi-judicial authority cannot abdicate its jurisdiction on the dictate of an external authority and proceed to pass order on such external dictate - HC
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