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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