Lack of Notice Violates Natural Justice, Requires Readjudication: ITAT Chennai

Arunachalam Vijayakumar Vs ITO (ITAT Chennai)

Introduction: The recent verdict given by the ITAT Chennai in the case of Arunachalam Vijayakumar Vs ITO has brought to light significant issues related to the violation of natural justice principles in tax proceedings. This appeal revolved around the non-issuance of a notice to the assessee, preventing him from presenting his side and thus violating principles of natural justice.

Assessment Background: The cas

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