Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC held that the Assessment Order issued under section 143(3) read with section 144B and the Demand Notice under section 156 were invalid due to violation of the principles of natural justice. The petitioner's specific request for a personal hearing via video conferencing was denied, resulting in a breach of the audi alteram partem rule. The court emphasized that a fair hearing necessitates an opportunity to be heard and a proper chance to defend the case, which was not afforded. Consequently, the impugned orders were quashed and set aside, ruling in favor of the assessee.
The HC held that the Assessment Order issued under section 143(3) read with section 144B and the Demand Notice under section 156 were invalid due to violation of the principles of natural justice. The petitioner's specific request for a personal hearing via video conferencing was denied, resulting in a breach of the audi alteram partem rule. The court emphasized that a fair hearing necessitates an opportunity to be heard and a proper chance to defend the case, which was not afforded. Consequently, the impugned orders were quashed and set aside, ruling in favor of the assessee.
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