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Delhi High Court Sets Aside Assessment Order Over Inadequate Response Time
Case Law Details
- Case Name
- Dauphin Travel Marketing Private Limited Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Delhi High Court
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Dauphin Travel Marketing Private Limited Vs ITO (Delhi High Court)
In a noteworthy verdict, the Delhi High Court has set aside the assessment order issued against Dauphin Travel Marketing Private Limited. The main bone of contention was the inadequate response time given to the company to answer a show-cause notice, resulting in a breach of the principles of natural justice.
The Court’s decision illuminates the critical importance of natural justice principles in tax assessment processes. The main contention revolved around incorrect communication of the notice and show-cause notice, a...
