Service of show cause notice: ensure proper notice and opportunity before tax orders; fresh notice and reasoned hearing required. Proper service and transparent consideration of assessee replies are procedural prerequisites before passing tax assessment orders. Where portal ... Summary
Service of show cause notice: ensure proper notice and opportunity before tax orders; fresh notice and reasoned hearing required.
Proper service and transparent consideration of assessee replies are procedural prerequisites before passing tax assessment orders. Where portal non-reflection of notices and uncertainty about consideration of replies arises, the assessee is entitled to benefit of doubt. The court required that the impugned order be treated as a notice for filing a written reply within a short period, directed issuance of a fresh notice in the prescribed manner with a clear minimum notice period, mandated the assessee's appearance, and obliged the assessing officer to pass a reasoned and speaking order within a defined timeframe after valid service.
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TaxTMI 
TaxTMI 
