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High Court Nullifies Assessment Orders Due to Non-Service of Show Cause Notice u/s 36(5.

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....Best Judgement assessment - non-service of SCN - per Section 36(5), what can be assessed by the Prescribed Authority other than confirming the self-assessment is only the amount of tax due and nothing more. - All the assessment orders along with the demand notices are all set aside and quashed - HC....

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