Tuesday, October 26, 2021

Series of adjournments granted to assessee indicates that hearing opportunity was granted; assessment order valid

INCOME TAX : Where petitioner had challenged assessment order on ground of violation of principle of natural justice by department by not giving adequate and effective opportunity of hearing to petitioner, since it was established from record that series of adjournments were granted on prayer of petitioner from time-to-time and, thus, sufficient opportunities of hearing were given to petitioner, there was no violation of principles of natural justice in passing said assessment order

from www.taxmann.com Latest Case Laws https://ift.tt/30ScNh2

No comments:

Post a Comment

AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...