Non-disclosure of precise material relied on transferring the case from one jurisdiction to other is against principles of natural justice

Brief of the case:

The Hon’ble Himachal Pradesh High Court in the case of Anand Chauhan & others held that not providing assessee with the precise reason for transfer of his case from one jurisdiction to other amounts to violating the principles of natural justice as non-disclosure take away his right of putting forward his objections effectively.

Facts of the case:

• The case of the petitioners had been tra

  Please become a Premium member. If you are already a Premium member, login here to access the full content.