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Ex parte tax assessments must be preceded by adequate opportunity of hearing in accordance with principles of natural justice. The note reports that the High Court applied an earlier coordinate-bench approach to set aside an ex parte assessment, the consequential demand and bank-account attachment, and remit the matter for fresh assessment after giving the taxpayer an adequate hearing.
Ex parte tax assessments must be preceded by adequate opportunity of hearing in accordance with principles of natural justice. The note reports that the High Court applied an earlier coordinate-bench approach to set aside an ex parte assessment, the consequential demand and bank-account attachment, and remit the matter for fresh assessment after giving the taxpayer an adequate hearing.
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