Written submissions without a conscious waiver cannot be treated as waiver of Right to be heard

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

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