https://www.taxtmi.com/caselaws?id=251548 The Court found the Commissioner's actions to be in violation of the Income Tax Act as he imposed a higher liability on the appellant without providing the necessary notice for the enhanced assessment. The Court allowed all three appeals, setting aside the orders and remanding the matter for fresh adjudication, emphasizing the importance of due process in such cases. The absence of the required notice rendered the Commissioner's order invalid, highlighting the need for compliance with Section 251(2) of the Act in imposing additional tax liabilities. en-us Tue, 05 Aug 2014 00:00:00 +0530 Thu, 18 Sep 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251548 The Court found the Commissioner's actions to be in violation of the Income Tax Act as he imposed a higher liability on the appellant without providing the necessary notice for the enhanced assessment. The Court allowed all three appeals, setting aside the orders and remanding the matter for fresh adjudication, emphasizing the importance of due process in such cases. The absence of the required notice rendered the Commissioner's order invalid, highlighting the need for compliance with Section 251(2) of the Act in imposing additional tax liabilities. Case-Laws Income Tax Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251548