Chhattisgarh High Court
For assessee
High Courts
Rulings of the High Court of Chhattisgarh, newest first.
1 ruling found
Chhattisgarh High Court
Where assessment order under Section 73 was passed solely on basis of only a summary show cause notice without a separate notice specifying reasons as mandated, non-compliance with statutory requirements of Section 73 and Rule 142 rendered assessment proceedings unsustainable, resulting in quashing of assessment order and summary notice, with liberty to issue fresh notice in accordance with law