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 a violation of natural justice principles in service tax proceedings. The impugned order was set aside due to procedural irregularities in personal hearing, specifically the failure to provide adequate opportunities for the petitioner to present documentation and submissions. The matter was remitted to the respondent with directions to fix a hearing date, providing at least four weeks' notice for the petitioner to produce supporting documents and make written submissions, thereby ensuring fundamental principles of fair hearing are upheld.
HC found a violation of natural justice principles in service tax proceedings. The impugned order was set aside due to procedural irregularities in personal hearing, specifically the failure to provide adequate opportunities for the petitioner to present documentation and submissions. The matter was remitted to the respondent with directions to fix a hearing date, providing at least four weeks' notice for the petitioner to produce supporting documents and make written submissions, thereby ensuring fundamental principles of fair hearing are upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
