Validity of assessment order - the petitioner has been deprived ...

Case Laws Income Tax

December 25, 2023

Validity of assessment order - the petitioner has been deprived away of their rights to appear in person to put forth their contention as the petitioner was heard only through video conferencing, which lasted only for five to six minutes and thereafter, the Portal was closed and within a short span of time, no assessee can be expected to put forth their contention in an effective manner. Therefore, this Court holds that the impugned order is in gross violation of principles of natural justice and liable to be aside. - HC

View Source

← Previous Next →

Validity of assessment order - the petitioner has been deprived ...

Case Laws Income Tax

December 25, 2023

You may also like:

Violation of the principles of natural justice - time granted to the petitioner to put forth its submissions were enough or not - The time granted to the petitioner to...

Addition u/s 68 - By "right person", we mean the person who is liable to be taxed, according to law, with respect to a particular income. The expression "wrong person"...

Violation of principles of natural justice - denial of opportunity to cross-examine the third party whose papers constitutes the basis of assessment - The justification...

Right to claim refund is a vested right and that even if it is held to be an existing right and not vested right, such a right cannot be taken away unless it is taken...

Denial of input tax rebate - Karnataka VAT - If the assessee is not putting forth a claim for input tax deduction in the return filed in July 2006 nor as he put forth...

Assessment u/s 158BD - section 158BD enables assessment of any person, other than the searched person.section 158BC prescribes the procedure for making block assessment...

Right to of Chartered Accountant (CA) to appear as counsel to appear before the Tribunal to defend the case on behalf of the JDA - Both appellant/applicant and the...

Validity of assessment order - discrepancies in the invoices accompanied by e-way bills - The conclusion in the assessment order, in fact, mentions the statement...

Validity of assessment u/s 143(3) - Insertion of S.292BB has taken away the right of the assessee to challenge the validity of assessment or reassessment proceedings...

Assessment u/s 153C versus 143 - Additions u/s 45 - Underreporting of sale consideration for immovable property while framing the Assessment Order u/s 143(3) - Whether...

Settlement of cases - Period of limitation for rectification of mistake - if any right has been conferred by the Legislature, it equally has the right to take it away or...

Refund claim - unjust enrichment - except for putting forth arguments theoretically, the appellants have not put forth any incontrovertible evidence to prove that the...

Allowable expenditure under Section 37(1) - protective assessment / additions - The question of making protective demand based on the assessment of the person who paid...

The concept of protective assessment also becomes important in a situation where the addition on substantive basis is deleted and in such an event, protective assessment...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Quick Updates: