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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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