Court Overturns Tax Reassessment Citing Violations of Sections 11(1) and 11(3) Using Article 226 Judicial Review Powers.

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....Re-assessment of tax - demand of tax - The apposite order of reassessment, as, embodied in Annexure P- 12-A, displays qua an allusion being made to the audit observations, appertaining to the purported under-assessed or escaped tax, and, further reveals qua theirs arising from purported breaches being visited, to, the provisions of Section 11(1) and 11 (3) of the Act - this Court proceeds to set aside the impugned Annexures, through its invoking the power of judicial review, invested under Article 226 of the Constitution. - HC....