Coercively recovered u/s 245 - whether set off should be ordered ...

Tax Authority Must Notify Taxpayers and Hold Hearings Before Using Section 245 for Coercive Recovery Actions.

October 21, 2015

Case Laws Income Tax HC

Coercively recovered u/s 245 - whether set off should be ordered - If the competent authority, actually, decides to invoke Section 245, then, notice should be issued to the assessee and, after giving an opportunity of being heard to the assessee, a decision shall be taken in accordance with law. - HC

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Coercively recovered u/s 245 - whether set off should be ordered ...

Tax Authority Must Notify Taxpayers and Hold Hearings Before Using Section 245 for Coercive Recovery Actions.

October 21, 2015

Case Laws Income Tax HC

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