Dana Pani Vs State of U.P
Date: August 24, 2023
Subject Matter
Assessing Authority was bound to afford an opportunity for a personal hearing before passing an adverse assessment order
Summary
The case law involves a challenge to an order passed by the Assistant Commissioner, State Tax, Sector-1, Gorakhpur for the tax period 2018-19, in which a demand in excess of Rs. 19,06,242 has been raised against the petitioner. The petitioner's a…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 23.3.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Gorakhpur for the tax period 2018-19, whereby demand in excess to Rs.19,06,242/- has been raised against the…