Petitioner challenged audit assessment dated 13.10.2020 alleging violation of natural justice and...

A petitioner contested an audit assessment dated October 13, 2020, claiming it violated principles of natural justice and exceeded the limitation period. The High Court ruled that the omission of Section 21(5) in the show cause notices was not detrimental because the petitioner did not respond to them. The audit assessment was deemed valid as it was conducted within the extended limitation period under Section 21(5) for tax evasion. Consequently, the petition was dismissed. .....

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