INCOME-TAX: Where assessee claimed that impugned assessment order and consequential notice of demand and notice for penalty proceedings issued to it are flawed as they are contrary to section 144B and a specific request for personal hearing was made by assessee, since statute itself makes provision for grant of personal hearing, revenue cannot veer away from same and accordingly impugned assessment order and penalty proceedings were set aside and revenue will grant personal hearing to assessee.
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315332/revenue-can’t-turn-down-request-for-personal-hearing-if-act-itself-makes-provision-for-personal-hearing-hc.aspx
No comments:
Post a Comment