Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
E-Proceeding facility introduced by the Income Tax Department - Single member bench of the HC granted relief to the assessee - There is nothing placed before us to show that the respondent herein-assessee made a specific request in terms of paragraph 4 of the above Note stating that they require a physical hearing for a particular reason. In such circumstances, the sweeping observations and remarks are not called for especially when the system has been implemented and all the assessee through out the country have switched over from manual procedure to e-procedure - HC
E-Proceeding facility introduced by the Income Tax Department - Single member bench of the HC granted relief to the assessee - There is nothing placed before us to show that the respondent herein-assessee made a specific request in terms of paragraph 4 of the above Note stating that they require a physical hearing for a particular reason. In such circumstances, the sweeping observations and remarks are not called for especially when the system has been implemented and all the assessee through out the country have switched over from manual procedure to e-procedure - HC
Note: It is a system-generated summary and is for quick reference only.