Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
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