Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
JAO Not Empowered To Issue Section 148A(b) Notice Under Faceless Assessment: Bombay High Court
The Bombay High Court addressed the validity of a notice issued under Section 148AB for faceless assessment, emphasizing procedural fairness and the taxpayer's right to be heard. It highlighted the necessity of adhering to principles of natural justice, ensuring that taxpayers are given adequate opportunity to respond before adverse actions are taken. The court's decision underscores the importance of balancing efficiency with due process in tax administration.