Additions u/s 69B - Validity of assessment order - Accepting the ...

Court Overturns Assessment Order Due to Misleading Communication, Violating Natural Justice Principles; Case Remanded.

February 9, 2024

Case Laws Income Tax HC

Additions u/s 69B - Validity of assessment order - Accepting the writ petition over alternative appellate remedy, the High Court held that, the proceedings leading up to the impugned order lacked clarity, as the appellant was led to believe that its explanations regarding the alleged excess stock had been accepted, except for a specific amount. Consequently, the appellant did not further explain the source of purchase of the excess stock, resulting in a violation of principles of natural justice. - Consequently, the matter restored back for re-adjudication.

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Additions u/s 69B - Validity of assessment order - Accepting the ...

Court Overturns Assessment Order Due to Misleading Communication, Violating Natural Justice Principles; Case Remanded.

February 9, 2024

Case Laws Income Tax HC

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