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2018 (8) TMI 1317 - HC - Income TaxRecovery of tax dues - garnishee orders were also passed, because respondents have got specific target to recover the tax amount. - Demand notice - Only three days’ time was given to the Assessee to reply this show cause notice. - Principle of natural justice - adequate opportunity of being heard Held that:- There cannot be an achievement of target, in breach of law. Reasonable time ought to have been given to the Assessee to give reply to the show cause notice and at least, within the time limit of preferring appeal, no such garnishee order ought to have been passed by the respondents. Such speed the respondents must show in their own work for recovery of tax in the matters, which are already concluded. Thus, it appears that in a hot haste the respondents have decided the show cause notice and without waiting for the appeal period, garnishee orders have been issued and the period of payment of demand has also been curtailed. This much speed was not necessary in the facts of the present case. The order set aside - matter remanded back for fresh adjudication - Decided in favor of assessee.
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