Validity of demand notice with assessment order - The sum and substance of Section 75(4) is that a...

Validity of demand notice with assessment order - The sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation of assessment except where the stand of the assessee is intended to be accepted by the Department. - the officer has grossly erred in proceeding to finalise the impugned assessment in violation of the principles of natural justice. - the impugned orders are set aside - HC .....

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