Brijesh Kumar Singh Vs State Of U.P
Date: October 8, 2023
Subject Matter
Assessing Authority is required to afford an opportunity for personal hearing before passing an adverse assessment order
Summary
The case involves a challenge to an order passed by the Deputy Commissioner, State Tax, regarding a tax demand raised against the petitioner. The petitioner contends that they were denied the opportunity of oral hearing before the Assessing Authority…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for State respondents. 2. Challenge has been raised to the order dated 06.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1,Raebareli for the tax period 2018-19, whereby demand in excess to Rs.27,23,636/- has been raised against the prese…