Validity of assessment order passed u/s 153C r.w.r. 144 - breach ...

High Court Invalidates Assessment Order u/s 153C for Breach of Natural Justice; Orders Fresh Process.

July 19, 2023

Case Laws Income Tax HC

Validity of assessment order passed u/s 153C r.w.r. 144 - breach of principles of natural justice - the AO had put the petitioner on an extremely tight leash. AO expected the petitioner to gather information for six AYs within two days, which, by any yardstick, was not a practical timeframe. - AO directed to carry out a fresh exercise - HC

View Source

← Previous Next →

Validity of assessment order passed u/s 153C r.w.r. 144 - breach ...

High Court Invalidates Assessment Order u/s 153C for Breach of Natural Justice; Orders Fresh Process.

July 19, 2023

Case Laws Income Tax HC

You may also like:

The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but...

Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central...

Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments,...

Violation of principles of natural justice - impugned order passed without considering reply to the show cause notice - The High court finds the respondent's stand of...

Validity of order in the absence of show cause notice (SCN) and personal hearing - Principles of natural justice - The impugned order has been passed in breach of...

Petition maintainable despite previously filed appeal. Order passed in violation of principles of natural justice by not allowing petitioner to file reply within...

HC found no violation of natural justice principles in the appellate proceedings. The authority had fully complied with Section 107(9) by granting the petitioner...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was...

Violation of the principles of natural justice - Release of detained goods - bill & E-way bill was mismatched - The order impugned is in the complete breach of the...

HC quashed the summary order in GST DRC-07 for procedural irregularities, specifically violation of natural justice principles. The court found the tax authority passed...

HC found a violation of natural justice where respondent issued a personal hearing notice before reply deadline and subsequently passed an order without considering...

The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex...

Quick Updates: