Allahabad High Court
For assesseeRemanded
Topic
Rectification of errors apparent on the record.
1 ruling found
Allahabad High Court
Where Adjudicating Authority, after passing ex parte order without considering assessee's replies, issued a rectification order without notice and sustained demand, such rectification was impermissible since it was not for an error apparent but involved merit review, denial of hearing vitiated proceedings, thus only permissible course was recall of earlier order and fresh decision after hearing