Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court held that the final assessment order passed by the authority exceeded the scope of the show cause notice by determining a higher tax liability than alleged in the notice. This violated Section 75(7) of the Act, which mandates that the final order cannot travel beyond the allegations in the show cause notice. Consequently, the High Court set aside the impugned assessment order and directed the competent authority to re-hear the matter, consider all objections, and pass a fresh order in accordance with law. The writ petition was disposed of without expressing any opinion on the merits of the case.
The High Court held that the final assessment order passed by the authority exceeded the scope of the show cause notice by determining a higher tax liability than alleged in the notice. This violated Section 75(7) of the Act, which mandates that the final order cannot travel beyond the allegations in the show cause notice. Consequently, the High Court set aside the impugned assessment order and directed the competent authority to re-hear the matter, consider all objections, and pass a fresh order in accordance with law. The writ petition was disposed of without expressing any opinion on the merits of the case.
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