Mohini Traders Vs State of U.P.
Date: May 2, 2023
Subject Matter
Assessing Authority is obligated to provide an opportunity of personal hearing, regardless of the taxpayer's choice to avail it.
Summary
The case pertains to a challenge raised against an order passed by the Assistant Commissioner, State Tax, Sector-6, Aligarh. The order raised a demand of tax in excess of Rs. 5 crores against the petitioner. The petitioner's objection is that he…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Vishwjit, learned counsel for the assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 21.10.2022 passed by the Assistant Commissioner, State Tax, Sector-6, Aligarh for the tax period April 2018, whereby demand in excess to Rs. 5 crores has been raised against the…