2024 (9) TMI 753

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....Additional Government Pleader (Tax) 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 th....

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....notice. 5. On perusal of the show cause notice, 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 peti....