Personal Hearing Is Mandatory Before Adverse Order Even If Taxpayer Has Not Specifically Opted For It
Personal Hearing Is Mandatory Before Adverse Order Even If Taxpayer Has Not Specifically Opted For It Issue Whether the Revenue is statutorily obligated under Section 75(4) to afford a personal hearing before passing an adverse adjudication order, even if the assessee has not explicitly opted for one. Facts Adjudication Order Passed: The respondent authority passed… Read More »