Best judgement assessment u/s 72 – No allegation held against ...

Show Cause Notice Deficient: Section 72 Best Judgment Assessment Inapplicable Due to Lack of Allegations Against Appellant.

October 17, 2015

Case Laws Service Tax AT

Best judgement assessment u/s 72 – No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b) are thus not attracted – SCN is deficient and not maintainable - AT

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Best judgement assessment u/s 72 – No allegation held against ...

Show Cause Notice Deficient: Section 72 Best Judgment Assessment Inapplicable Due to Lack of Allegations Against Appellant.

October 17, 2015

Case Laws Service Tax AT

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