https://www.taxtmi.com/caselaws?id=39281 The court found in favor of the petitioner, holding that the Income-tax Officer violated principles of natural justice by not allowing sufficient time for response, rendering the assessment order void. Additionally, the conditions imposed for changing the previous year were deemed illegal and beyond the Officer's jurisdiction. The court rejected the application of Section 41(1) regarding excise duty liability cessation, allowed deduction of excise duty liability following precedent, and ruled that the Officer lacked jurisdiction in adjudicating on scientific research expenditure deduction. The assessment order was quashed, and a fresh assessment was ordered in line with the law, with costs awarded to the petitioner. en-us Thu, 17 Jul 1975 00:00:00 +0530 Sun, 02 May 2010 22:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39281 The court found in favor of the petitioner, holding that the Income-tax Officer violated principles of natural justice by not allowing sufficient time for response, rendering the assessment order void. Additionally, the conditions imposed for changing the previous year were deemed illegal and beyond the Officer's jurisdiction. The court rejected the application of Section 41(1) regarding excise duty liability cessation, allowed deduction of excise duty liability following precedent, and ruled that the Officer lacked jurisdiction in adjudicating on scientific research expenditure deduction. The assessment order was quashed, and a fresh assessment was ordered in line with the law, with costs awarded to the petitioner. Case-Laws Income Tax Thu, 17 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39281