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Special procedure and tax withholding provisions---Joint and several liabilities of registered persons where tax unpaid---Scope---Appellant assailed the order passed by Commissioner whereby it was taxed---Validity---Commissioner was bound to have passed a goods speaking order based on exactness of the figures and if there was no evidence/documents before him he was bound to ask the appellant to provide the documents by specifying their nature and type particularly when the appellant itself had stated in the reply that it could be confronted specifically about the requirement of any other documents/information---Commissioner did not ask the appellant for the tax demand rather preferred the order on the basis of presumptions and guess work by applying the formula of percentage-Case was reman...
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