Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Refund - Seeking return the amount of tax collected from the different parties during the said period of assessment - since 2014, the respondent authorities have not issued any assessment order after serving notice of provisional assessment in the prescribed form. Even no notice has been issued by the respondent authorities invoking provisions of Section 8A(a) of Section 34 of the GVAT Act, 2003. - The writ applicant is entitled to get the refund of amount. - HC
Refund - Seeking return the amount of tax collected from the different parties during the said period of assessment - since 2014, the respondent authorities have not issued any assessment order after serving notice of provisional assessment in the prescribed form. Even no notice has been issued by the respondent authorities invoking provisions of Section 8A(a) of Section 34 of the GVAT Act, 2003. - The writ applicant is entitled to get the refund of amount. - HC
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