Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Procedure for assessment - scope of e-Assessment Scheme - A link ...


Petitioner to Receive Personal Hearing Link in 4 Weeks; Additional Reply Allowed Post-Hearing Under E-Assessment Scheme.

September 19, 2022

Case Laws     Income Tax     HC

Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period four weeks. An order of assessment shall be passed within a period of eight weeks from the date of conclusion of personal hearing. Since the petitioner states that the time granted for filing reply at the first instance was inadequate, the petitioner shall also be permitted to file additional reply upon conclusion of the personal hearing. - HC

View Source

 


 

You may also like:

  1. Confusion regarding cancellation of GST registration order - violation of principles of natural justice. No evidence of proper cancellation order or communication to...

  2. Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request...

  3. The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being...

  4. Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in...

  5. Court directs petitioner to submit composite reply to show cause notice within two weeks. Respondents to provide opportunity of hearing to petitioner and pass reasoned...

  6. The court held that the impugned order was passed in violation of principles of natural justice as no opportunity of personal hearing was provided to the petitioner...

  7. Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

  8. HC quashed GST assessment order dated 22.04.2024 for violation of natural justice principles under Section 75(4) of GST Act, 2017. Despite petitioner filing two detailed...

  9. The High Court set aside the impugned order passed by the respondent in Form GST DRC-07, reversing the ITC availed by the petitioner. The respondent had passed the order...

  10. Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

  11. The High Court quashed the orders passed by the respondent assessing officer for violating principles of natural justice by not providing an opportunity of personal...

  12. Violation of principles of natural justice - Validity of assessment order - As adverse orders would have been passed against the petitioner, it was incumbent on the part...

  13. The High Court quashed the orders dated 01.02.2022 and 24.04.2024 passed against the petitioner u/s 74 of the GST Act. The petitioner had availed input tax credit by...

  14. The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of...

  15. Faceless Assessment Unit failed to offer personal hearing opportunity through video conferencing despite petitioner's request as mandated u/s 144B(6)(viii). Petitioner's...

 

Quick Updates:Latest Updates