https://www.taxtmi.com/caselaws?id=381328 The High Court found the assessment order lacking consideration of the petitioner's claims for deductions/exemptions, deeming it arbitrary and illegal due to the absence of valid reasons. The Court emphasized the necessity of providing reasons in administrative actions for fairness and transparency, directing the matter to be reconsidered by the respondent with proper reasoning and a hearing for the petitioner. Consequently, the assessment order, demand notice, and recovery notice were quashed, and the assessment process was to be reinitiated promptly, stressing the importance of a transparent and just administrative procedure. en-us Tue, 28 May 2019 00:00:00 +0530 Tue, 07 Jan 2020 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381328 The High Court found the assessment order lacking consideration of the petitioner's claims for deductions/exemptions, deeming it arbitrary and illegal due to the absence of valid reasons. The Court emphasized the necessity of providing reasons in administrative actions for fairness and transparency, directing the matter to be reconsidered by the respondent with proper reasoning and a hearing for the petitioner. Consequently, the assessment order, demand notice, and recovery notice were quashed, and the assessment process was to be reinitiated promptly, stressing the importance of a transparent and just administrative procedure. Case-Laws Income Tax Tue, 28 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381328