HC set aside Assessment Order merely based on web report

1. The grievance of the petitioner is that when the impugned order of assessment was made based on the Web Report, the Assessing Authority is not justified in passing the impugned order of assessment, without furnishing the details of such report and without conducting any enquiry at all levels. 2. The learned counsel appearing for the petitioner further pointed out that this Court already considered similar issue with regard to the assessment based on web report and found that the assessment order cannot be passed in such a manner and on the other hand, the Assessing Authority has to adopt a...