Allowed
Dhivya Mohan, v. the Commerial Tax Officer
Kerala HCWA/258/2019
Case brief
AI extract
What is this about?
The Court set aside an assessment order consequential on a violation of principles of natural justice. Holding that the assessee was not properly given an opportunity to present objections, the Court directed the deposition of Rs.5000/- and allowed the assessee to reappear before the tax officer.
What did the court decide?
Ext.P2 assessment set aside on grounds of violation of natural justice; assessee directed to appear before officer on 18.02.2019; Rs.5000/- deposit as costs condition.