![GST: DRC-1 Notice mandatory before concluding Assessment, Madras High Court quashes Order [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-DRC-1-Notice-Assessment-Madras-HC-TAXSCAN.jpeg "GST: DRC-1 Notice mandatory before concluding Assessment, Madras High Court quashes Order [Read Judgment]")
GST: DRC-1 Notice mandatory before concluding Assessment, Madras High Court quashes Order [Read Judgment]
The Madras High Court, while quashing an assessment order, held that DRC-1 Notice is mandatory before concluding Assessment under the GST regime. ...
![GST Dept shall Mandatorily grant Right to Hearing to Person against whom an Adverse Order is Passed: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Dept-Adverse-Order-Allahabad-HC-taxscan.jpeg "GST Dept shall Mandatorily grant Right to Hearing to Person against whom an Adverse Order is Passed: Allahabad HC [Read Order]")
![Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/assessment-order-TNVAT-Act-Right-to-Appeal-Order-Madras-High-Court-Appeal-assessment-Taxscan.jpg "Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]")
![Gujarat HC quashes Faceless Assessment Order due to breach of Principles of Natural Justice, disregard to Statutory Provision [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Faceless-Assessment-Gujarat-High-Court-Faceless-Assessment-Order-breach-of-principles-of-natural-justice-disregard-statutory-provision-taxcsan.jpg "Gujarat HC quashes Faceless Assessment Order due to breach of Principles of Natural Justice, disregard to Statutory Provision [Read Order]")
![Requirement of giving Reasonable Opportunity of Personal Hearing is mandatory under Faceless Assessment Scheme: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Requirement-Reasonable-opportunity-Personal-hearing-Mandatory-Faceless-Assessment-Scheme-Delhi-High-Court-Taxscan.jpg "Requirement of giving Reasonable Opportunity of Personal Hearing is mandatory under Faceless Assessment Scheme: Delhi High Court [Read Order]")
AO under guise of Power to re-open Assessment can’t undertake a Fishing or Roving Inquiry or seek to verify the claim like a Scrutiny Officer: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the AO under guise of power to re-open Assessment cannot undertake a fishing or roving inquiry or seek to verify the claim like a...
![AO under guise of Power to re-open Assessment can’t undertake a Fishing or Roving Inquiry or seek to verify the claim like a Scrutiny Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/AO-Quise-of-power-re-open-Assessment-Fishing-Roving-inquiry-Scrutiny-Officer-ITAT-Taxscan.jpg "AO under guise of Power to re-open Assessment can’t undertake a Fishing or Roving Inquiry or seek to verify the claim like a Scrutiny Officer: ITAT [Read Order]")
Madras HC quashes Income Tax Order passed without Issuance of SCN, mandatory Draft Assessment Order [Read Order]
The Madras High Court quashed the Income Tax Order passed without issuance of show cause notice, mandatory draft assessment order. The petitioner, Abdul Azeez Rahamathunisa is an octogenarian aged...
![Madras HC quashes Income Tax Order passed without Issuance of SCN, mandatory Draft Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Madras-High-Court-Income-Tax-Order-show-cause-notice-mandatory-draft-assessment-order-taxscan.jpg "Madras HC quashes Income Tax Order passed without Issuance of SCN, mandatory Draft Assessment Order [Read Order]")
Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench held that the assessment order passed barred by limitation cannot be extended under guise of special audit referred by AO. The assessee,...
![Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Assessment-Order-Quise-Special-Audit-AO-ITAT-Taxscan.jpg "Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]")
Date of Receipt of Assessment Order not relevant in Computing Limitation Period for Revision by Principal Commissioner: Supreme Court [Read Judgment]
The Supreme Court has ruled that the date of receipt of assessment order is not relevant in computing the limitation period for Revision by the Principal Commissioner. The assessee-respondent,...
![Date of Receipt of Assessment Order not relevant in Computing Limitation Period for Revision by Principal Commissioner: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/10/Date-of-receipt-assessment-order-limitation-period-Revision-by-Principal-Commissioner-Supreme-Court-Taxscan.jpg "Date of Receipt of Assessment Order not relevant in Computing Limitation Period for Revision by Principal Commissioner: Supreme Court [Read Judgment]")
Assessment Order passed without an opportunity of hearing is Violation of Natural Justice: Calcutta HC directs AO to Re-do the Proceedings
The Calcutta High Court, while disposing the writ petition filed by Bajrang Tea Manufacturing Company Private Limited, held that assessment orders passed without an opportunity of hearing to the...
![Relief to Infosys: ITAT deletes Assessment Order after Amalgamation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Infosys-ITAT-Assessment-Order-Amalgamation-Taxscan.jpg "Relief to Infosys: ITAT deletes Assessment Order after Amalgamation [Read Order]")
Assessment Order framed in Name of non-existing person not to be Void if mistake identified, corrected by Income Tax Dept: Madras High Court [Read Order]
The Madras High Court ruled that the assessment order framed in the name of a non-existing person is not to be Void if a mistake is identified, corrected by the Income Tax Department. The...
![Assessment Order framed in Name of non-existing person not to be Void if mistake identified, corrected by Income Tax Dept: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Assessment-order-non-existing-person-Income-Tax-Dept-Madras-High-Court-Taxscan.jpg "Assessment Order framed in Name of non-existing person not to be Void if mistake identified, corrected by Income Tax Dept: Madras High Court [Read Order]")