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Madras High Court: Non Co-operation by Assessee Not Ground to Rationalize Assessment - (14 Jun 2019)

SERVICE TAX

Madras High Court has held that the revenue cannot take the defence of non-co-operation of the Assessee during the assessment period to justify the Assessment order. While granting relief to the Assessee, the Court observed that an assessment has to be framed in accordance with law and application of all relevant notifications/circulars/ clarifications issued by the Board/Government.

Tags : MADRAS HIGH COURT   ASSESSMENT  

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