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Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
The High Court found a violation of natural justice as the petitioner was not given a fair opportunity to contest a tax demand. The tax proposal was upheld due to the petitioner's failure to submit written objections or attend a hearing. The court acknowledged the petitioner's claim of being unaware of the proceedings. To rectify this, the court set aside the orders and remanded the matters for reconsideration, with the condition that the petitioner pays 10% of the disputed tax demand for each assessment period within 15 days. The petition was disposed of accordingly.
The High Court found a violation of natural justice as the petitioner was not given a fair opportunity to contest a tax demand. The tax proposal was upheld due to the petitioner's failure to submit written objections or attend a hearing. The court acknowledged the petitioner's claim of being unaware of the proceedings. To rectify this, the court set aside the orders and remanded the matters for reconsideration, with the condition that the petitioner pays 10% of the disputed tax demand for each assessment period within 15 days. The petition was disposed of accordingly.
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