Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC found no violation of natural justice principles in the appellate proceedings. The authority had fully complied with Section 107(9) by granting the petitioner adequate hearing opportunity. Upon examination, all procedural requirements were properly followed, and the appellate authority had thoroughly considered every ground raised by the petitioner in its decision dated 22nd November 2024. The Court determined there was no oversight of material aspects or breach of procedural fairness in the appellate authority's decision-making process. The petition challenging the appellate order on grounds of natural justice violation was accordingly dismissed.
HC found no violation of natural justice principles in the appellate proceedings. The authority had fully complied with Section 107(9) by granting the petitioner adequate hearing opportunity. Upon examination, all procedural requirements were properly followed, and the appellate authority had thoroughly considered every ground raised by the petitioner in its decision dated 22nd November 2024. The Court determined there was no oversight of material aspects or breach of procedural fairness in the appellate authority's decision-making process. The petition challenging the appellate order on grounds of natural justice violation was accordingly dismissed.
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TaxTMI 
TaxTMI 
of 4916 
