https://www.taxtmi.com/caselaws?id=354890 Rejection of compounding and the consequential regular assessments were set aside because the assessee was not given a meaningful opportunity of hearing before the adverse orders were passed. The Court held that the notices and hearing dates did not satisfy natural justice, and it also noted that the restriction relied on by the Assessing Officer was introduced only in 2014, while the assessment years in question preceded that amendment. The matter was remitted to the Assessing Authority for fresh consideration, including examination of whether the later restriction could apply to the earlier period, after hearing the petitioner. en-us Tue, 16 Jan 2018 00:00:00 +0530 Wed, 07 Feb 2018 07:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354890 Rejection of compounding and the consequential regular assessments were set aside because the assessee was not given a meaningful opportunity of hearing before the adverse orders were passed. The Court held that the notices and hearing dates did not satisfy natural justice, and it also noted that the restriction relied on by the Assessing Officer was introduced only in 2014, while the assessment years in question preceded that amendment. The matter was remitted to the Assessing Authority for fresh consideration, including examination of whether the later restriction could apply to the earlier period, after hearing the petitioner. Case-Laws VAT and Sales Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354890