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2016 (8) TMI 399 - HC - VAT and Sales TaxWrit of prohibition reassessment independence of judgement Held that: - the Assessing Officer cannot be solely guided by the proposals given by the Inspecting Officers, but has to independently apply his mind and discharge duties enshrined on the Assessing Officer under the provisions of the Act, otherwise it would amount to abdication of the statutory duties reasonable opportunity of being heard to the petitioner writ petition disposed off matter remanded.
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