What is the crux of judgement of Shankar D. Dhanwatey and Others ??
What is the crux of judgement of Shankar D. Dhanwatey and Others ??
Arpit Feb. 07, 2018
- The word used “may” is for the option of A.O to start proceedings fresh or to continue with existing provisions. The word “may" has no implication with respect to the assessee’s right of being heard. The successor authority has no authority to pass an order of penalty without giving the assessee a fresh opportunity of being heard.
- Reliance was also placed by the Hon’ble HC to the case of Anantha Naganna Chetty. In this case also it was held that new A.O has to first provide an opportunity of being heard to the assessee before finalising of assessment.
