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Income Tax - Highlights / Catch Notes

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Ex-parte assessment u/s 147 - rejection of objections raised by ...


Court Rules Written Objections Don't Waive Assessee's Right to Hearing in Ex-Parte Assessment u/s 147.

February 1, 2017

Case Laws     Income Tax     AT

Ex-parte assessment u/s 147 - rejection of objections raised by the assessee - Right to be heard - :- The mere fact that written submissions were filed by the assessee, it is of the view cannot be so construed that the right to be heard was given up. - AT

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