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Income Tax - Highlights / Catch Notes

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Maintainability of Appeal before CIT(A) - non enclosure of ...


Taxpayer Denied Fair Hearing: Appeal Challenged Over Missing Court Fee Proof, Violates Natural Justice Principles.

March 16, 2019

Case Laws     Income Tax     AT

Maintainability of Appeal before CIT(A) - non enclosure of payment of necessary court fees - CIT (A) to give the assessee an adequate opportunity to bring on record receipts for making the payment of appeal fee - not given adequate opportunity of being heard to the assessee violated the principles of natural justice

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