Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Page of 4823
Press 'Enter' after typing page number.
9761 to 9780 of 96456 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that the impugned final assessment order under s.143(3) read with s.144B, the demand notice under s.156 and the penalty notice under s.274 read with s.217AAC for AY 2022-23 were vitiated by a gross violation of natural justice where the respondent afforded the assessee less than three days to file a reply. The court found a breach of the audi alteram partem principle (including the rule against bias) and concluded the petitioner was not heard before passing the assessment. The HC quashed and set aside the impugned orders and allowed the assessee's appeal.
The HC held that the impugned final assessment order under s.143(3) read with s.144B, the demand notice under s.156 and the penalty notice under s.274 read with s.217AAC for AY 2022-23 were vitiated by a gross violation of natural justice where the respondent afforded the assessee less than three days to file a reply. The court found a breach of the audi alteram partem principle (including the rule against bias) and concluded the petitioner was not heard before passing the assessment. The HC quashed and set aside the impugned orders and allowed the assessee's appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
