Assessing Authority Not Bound By Appellate Tribunal’s Observations In De Novo Assessment: Madras High Court
The Madras Excessive Courtroom has acknowledged that the assessing authority is just not sure by the appellate tribunal’s observations in a De Novo evaluation. Justices Anita Sumanth and N. Senthilkumar opined that whereas concluding the evaluation de novo, the assessing authority is just not sure by the observations made by the primary appellate authority. In…