Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The High Court found a violation of natural justice as the show cause notice lacked details of hearing. Referring to legal precedents, the Court emphasized the importance of legislative intent in interpreting statutes. It noted that clear statutory language must be followed without implying additional terms. The Court clarified that a casus omissus can only be filled if there is a clear necessity within the statute. While interpreting statutes, the plain meaning rule applies, and any hardship cannot alter the language used. The Court highlighted the significance of personal hearing in tax matters and remanded the case for proper adherence to statutory procedures, emphasizing the need for personal hearing before passing a fresh order.
The High Court found a violation of natural justice as the show cause notice lacked details of hearing. Referring to legal precedents, the Court emphasized the importance of legislative intent in interpreting statutes. It noted that clear statutory language must be followed without implying additional terms. The Court clarified that a casus omissus can only be filled if there is a clear necessity within the statute. While interpreting statutes, the plain meaning rule applies, and any hardship cannot alter the language used. The Court highlighted the significance of personal hearing in tax matters and remanded the case for proper adherence to statutory procedures, emphasizing the need for personal hearing before passing a fresh order.
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