Gauhati High Court
For assessee
High Courts
Rulings of the High Court of Gauhati, newest first.
1 ruling found
Gauhati High Court
Where proper officer issued only summary of SCN without serving substantive show cause notice before passing order in original under section 73(9), such determination was unsustainable and order was to be quashed requiring proper officer to issue show cause notice detailing cause of action for initiation of proceedings as mandated under section 73(1)