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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Validity of show cause notice – Revenue had the jurisdiction to ...


High Court rules show cause notice invalid due to lack of evidence, violating natural justice principles.

December 24, 2014

Case Laws     Income Tax     HC

Validity of show cause notice – Revenue had the jurisdiction to decide the case, but omitted to confront the assessees with the material in his possession - the action of the respondents is violative of principles of natural justice and fair play and therefore not sustainable in the eyes of law - HC

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