Conflict of Interest in Pre-Audit Refund Process Breaches Natural Justice, Compromising Fairness in Tax Litigation Proceedings.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund - process of pre-audit before granting refund to the petitioners - directions to pass the order in a particular manner came to be issued by an authority who was a party in the appeal and therefore was a person interested in tax litigations - This would be in grossest breach of natural justice and the order would be tainted by bias. - HC....