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Written submissions without a conscious waiver cannot be treated as waiver of Right to be heard
Case Law Details
- Case Name
- Amrik Singh Bhullar Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Chandigarh
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Amrik Singh Bhullar Vs ITO (ITAT Chandigarh)
ITAT Chandigarh thrashing three important issues of mass importance in pervasive and Omnipotence e-proceedings in tax administration held;
In the light of the above different set of reasoning, the issues raised are being decided under the following sub-issues:
i) Limitation
ii) What would constitute record ? and
iii) Can written submissions without a conscious waiver be treated as waive of Right to be heard ?
LIMITATION
11.1 Addressing the first of the above issues, it is eminently clear that the conclusion that the Rectification a...
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