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 dismissed the writ petition challenging a show cause notice, finding no violation of natural justice principles. The court determined that the petitioner failed to appear on the scheduled hearing date despite prior opportunities, and had an alternative remedy of filing an appeal under Section 107. The order was deemed valid as the competent authority reviewed submitted documents and responses. The petitioner's claim of procedural impropriety was rejected due to non-appearance and lack of substantive evidence supporting the allegation of prejudice.
HC dismissed the writ petition challenging a show cause notice, finding no violation of natural justice principles. The court determined that the petitioner failed to appear on the scheduled hearing date despite prior opportunities, and had an alternative remedy of filing an appeal under Section 107. The order was deemed valid as the competent authority reviewed submitted documents and responses. The petitioner's claim of procedural impropriety was rejected due to non-appearance and lack of substantive evidence supporting the allegation of prejudice.
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