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

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X