Ex-Parte Tax Assessment Upheld Despite Consultant Dispute; Revenue Interests Protected, Tax Liability Justified for Petitioner.

Ex-parte assessment - In view of the inter se dispute between the assessee and the tax consultant or merely on the complaint made by the department against the tax consultant, the Revenue should not suffer. Hence, the assessments concluded by the prescribed authority – respondent No.2 subjecting the petitioner to tax liability cannot be faulted with. .....

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