Discussion of each query in assessment order is not mandatory: Bombay HC

Hemant Surgical Industries Ltd. Vs Union of India (Bombay High Court)

Bombay High Court held that it is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the each and every query raised. Once query is raised and replied, it follows that query was subject matter of consideration of AO while completing assessment.

Facts- It is contended that the import of “Used Critical Care Medical Equipment” has been prohibited under the policy condition and the provisions laid down for the import

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