AO’s failure to Record Reasons for Subjective Satisfaction u/s 271 E: Madras HC sets aside Penalty Order [Read Order]
The Madras High Court set aside the penalty order under Section 271E of the Income Tax Act, 1961, due to the Assessing Officer's failure to record...
![Order issued without Offering Personal Hearing u/s 75(4) of GST Act: Madras HC remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Order-Offering-Personal-Hearing-GST-Act-Madras-HC-Reconsideration-taxscan.jpg "Order issued without Offering Personal Hearing u/s 75(4) of GST Act: Madras HC remands for Reconsideration [Read Order]")
![Non-Mentioning of Option for Personal Hearing in Notice: Delhi HC quashes Rejection of GST Registration Cancellation Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Personal-Hearing-Notice-Delhi-HC-GST-Registration-Cancellation-Application-taxscan.jpg "Non-Mentioning of Option for Personal Hearing in Notice: Delhi HC quashes Rejection of GST Registration Cancellation Application [Read Order]")
![GST Payers Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Taxpayers-Non-submission-of-Documents-Personal-Hearing-Denied-Madras-HC-Hearing-and-Document-Submission-TAXSCAN.jpg "GST Payers Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]")
Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]
“Even if no request is received from the person chargeable with tax or penalty, an opportunity of personal hearing must be granted if any adverse decision is contemplated against such person,” ruled...
![Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Personal-Hearing-Opportunity-Tax-Penalty-UPGST-Act-Allahabad-HC-taxscan.jpg "Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]")
Failure to opportunity for personal hearing is violation of principle of natural justice: Kerala HC sets aside assessment order [Read Order]
The Kerala High Court has set aside an assessment order, citing that the failure to provide an opportunity for a personal hearing constitutes a violation of the principle of natural justice. The...
![Failure to opportunity for personal hearing is violation of principle of natural justice: Kerala HC sets aside assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Kerala-High-Court-Assessment-order-Principle-of-natural-justice-Personal-hearing-Violation-of-natural-justice-taxscan.jpg "Failure to opportunity for personal hearing is violation of principle of natural justice: Kerala HC sets aside assessment order [Read Order]")
Order passed u/s 148 A(b) of Income Tax Act without Affording Personal Hearing is invalid: Kerala HC Sets aside Reassessment Order [Read Order]
The Kerala High Court has held that the order passed under section 148 A(b) of the Income Tax Act, 1961 without affording a personal hearing is invalid and set aside the reassessment order. ...
![Order passed u/s 148 A(b) of Income Tax Act without Affording Personal Hearing is invalid: Kerala HC Sets aside Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Act-Personal-Hearing-Reassessment-Oder-Kerala-high-court-Order-taxscan.jpg "Order passed u/s 148 A(b) of Income Tax Act without Affording Personal Hearing is invalid: Kerala HC Sets aside Reassessment Order [Read Order]")
Hearing does not mean filing reply to SCN: Kerala HC quashes order u/s 148 A(d) of Income Tax Act on absence of personal hearing [Read Order]
The Kerala High Court quashed assessment order under Section 148 A(d) of the Income Tax Act, 1961 on the absence of personal hearing and observed that hearing does not mean filing reply to the Show...
![Hearing does not mean filing reply to SCN: Kerala HC quashes order u/s 148 A(d) of Income Tax Act on absence of personal hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/filing-reply-to-SCN-Hearing-Kerala-High-Court-Kerala-HC-quashes-Income-Tax-Act-absence-of-personal-hearing-personal-hearing-High-Court-News-Tax-News-TAXSCAN-1.jpg "Hearing does not mean filing reply to SCN: Kerala HC quashes order u/s 148 A(d) of Income Tax Act on absence of personal hearing [Read Order]")
Personal Hearing cannot be Denied to Taxpayer on ground of Mere Mentioning "No" in GSTDRC-06: Orissa HC Allows Re-Hearing [Read Order]
In the significant case, the Orissa High Court held that personal hearing could not be denied to taxpayers on grounds of mere mentioning “No” in GST DRC-06. Hence the court directed the adjudication...
![Personal Hearing cannot be Denied to Taxpayer on ground of Mere Mentioning No in GSTDRC-06: Orissa HC Allows Re-Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Personal-Hearing-Denied-Taxpayer-ground-Mere-Mentioning-Orissa-HC-Re-Hearing-taxscan.jpg "Personal Hearing cannot be Denied to Taxpayer on ground of Mere Mentioning No in GSTDRC-06: Orissa HC Allows Re-Hearing [Read Order]")
Delhi HC sets aside Order Passed u/s 148A(d) without Granting Opportunity to Personal Hearing [Read Order]
The Delhi High Court sets aside an order passed under section 148A(d) of the Income Tax Act,1961 without granting the opportunity for a personal hearing. Gurpreet Sangla and Seema Sangla, the...
![Delhi HC sets aside Order Passed u/s 148A(d) without Granting Opportunity to Personal Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delhi-High-Court-Delhi-HC-sets-aside-Order-Passed-Granting-Opportunity-Granting-Opportunity-to-Personal-Hearing-Personal-Hearing-taxscan.jpg "Delhi HC sets aside Order Passed u/s 148A(d) without Granting Opportunity to Personal Hearing [Read Order]")
Calcutta HC Sets Aside Order Passed u/s 148 A(d) of Income Tax Act Without Providing Opportunity for Personal hearing to Assessee [Read Order]
The Calcutta High Court sets aside order passed under Section 148 of Income Tax Act, 1961 without providing opportunity for personal hearing to the assessee, Winsome Highrise Pvt. Ltd. & Anr. ...
![Calcutta HC Sets Aside Order Passed u/s 148 A(d) of Income Tax Act Without Providing Opportunity for Personal hearing to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Calcutta-High-Court-Calcutta-HC-Sets-Aside-Order-Income-Tax-Act-Income-Tax-Personal-hearing-Opportunity-for-Personal-hearing-hearing-taxscan.jpg "Calcutta HC Sets Aside Order Passed u/s 148 A(d) of Income Tax Act Without Providing Opportunity for Personal hearing to Assessee [Read Order]")