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Tax assessment authorities should apply mind when determining taxable events; not pass orders mechanically: Kerala High Court
The court said that an assessing authority can no longer be that of a stern and unreasonable automaton that is programmed solely to collect the tax that the revenue department feels is due from an assessee.
The Kerala High Court recently pulled up assessment authorities under Taxation laws for passing orders mechanically without giving reasons for how the taxable event occurred or why the claim of a person (assessee) is denied for exemption or deduction [Prodair Air Products India Private Limited v The Deputy Commissioner of State Tax].