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2019 (9) TMI 1015 - HC - VAT and Sales TaxValidity of assessment notice - violation of principles of natural justice - AO relied on certain third party documents to pass the impugned order without furnishing the same to the petitioner - HELD THAT:- It is evident that the order of assessment was passed in the absence of any reply filed by the petitioner - There is no dispute to the fact that the petitioner sought for third party documents, which are relied on by the Assessing Officer. It is also not in dispute that those documents were not furnished to the petitioner so far. Needless to say that the petitioner will be in a position to furnish an effective reply, when those documents are furnished to them. Therefore, this Court is inclined to remit the matter back to the Assessing Officer to redo the assessment once again after furnishing those documents to the petitioner. Petition allowed by way of remand.
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