2024 (9) TMI 753

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.... ORDER The petitioner assails an order dated 10.10.2023 on the ground of breach of principles of natural justice. 2. Upon scrutinizing the records of the petitioner, a notice in Form ASMT-10 was issued on 23.03.2023. This was followed by intimation dated 24.03.2023 and show cause notice dated 22.06.2023. By asserting that the petitioner was unaware of these proceedings because the intimation and....

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....e, it appears that the petitioner was called upon to show cause with regard to the proposed tax liability of Rs.33,270/-. When this is compared with the notice in Form ASMT-10 and the impugned order, in these documents, the discrepancy /confirmed tax liability was specified as Rs.1,84,835/-. 6. Since the tax proposal was confirmed without the petitioner being heard and by taking note of the discr....