Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
High Court found an ex parte assessment order issued after the petitioner failed to file a reply to a show cause notice was procedurally vitiated for breach of natural justice, quashed the impugned order and remitted the matter to the first respondent for fresh adjudication on merits. The petitioner must deposit 50% of the disputed tax within 30 days and file a reply to the Form DRC-01 show cause notice with supporting documents; overlapping earlier demand may be explained and pre-deposited. On compliance, the respondent shall pass a final order expeditiously and the bank attachment will stand vacated.
High Court found an ex parte assessment order issued after the petitioner failed to file a reply to a show cause notice was procedurally vitiated for breach of natural justice, quashed the impugned order and remitted the matter to the first respondent for fresh adjudication on merits. The petitioner must deposit 50% of the disputed tax within 30 days and file a reply to the Form DRC-01 show cause notice with supporting documents; overlapping earlier demand may be explained and pre-deposited. On compliance, the respondent shall pass a final order expeditiously and the bank attachment will stand vacated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
