https://www.taxtmi.com/caselaws?id=167933 The Court invalidated the assessment order for the year 2002-03 under the Bihar Finance Act, 1981, due to violations of natural justice principles, including an ante-dated order and discrepancies in notice issuance. The order imposing tax liability on the petitioner was set aside, and any amount recovered was to be refunded with statutory interest. The Court emphasized the importance of fair treatment and procedural fairness in assessment proceedings. Respondents were granted permission to initiate fresh proceedings, stressing adherence to legal requirements in tax assessments to protect parties' rights. en-us Fri, 04 May 2012 00:00:00 +0530 Thu, 08 Jan 2015 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167933 The Court invalidated the assessment order for the year 2002-03 under the Bihar Finance Act, 1981, due to violations of natural justice principles, including an ante-dated order and discrepancies in notice issuance. The order imposing tax liability on the petitioner was set aside, and any amount recovered was to be refunded with statutory interest. The Court emphasized the importance of fair treatment and procedural fairness in assessment proceedings. Respondents were granted permission to initiate fresh proceedings, stressing adherence to legal requirements in tax assessments to protect parties' rights. Case-Laws VAT and Sales Tax Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167933