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Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the show-cause notice was unclear, the 4th Respondent failed to consider the Petitioner's contention that a petition was filed challenging the show-cause notice. The impugned order lacked reasons for finding the reply unsatisfactory, amounting to a breach of natural justice. Consequently, the matter was remanded without requiring the Petitioner to exhaust alternate remedies.
The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the show-cause notice was unclear, the 4th Respondent failed to consider the Petitioner's contention that a petition was filed challenging the show-cause notice. The impugned order lacked reasons for finding the reply unsatisfactory, amounting to a breach of natural justice. Consequently, the matter was remanded without requiring the Petitioner to exhaust alternate remedies.
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