Assessing Officer must consider the relevant aspects before passing orders

Last updated: 28 February 2024

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Quick Summary

The Madras High Court has ruled that an Assessing Officer must thoroughly consider all relevant aspects of a case before issuing orders. In this instance, the court found that the Assessing Officer failed to properly consider the reasons for input tax credit ineligibility and the nature of payments made to directors. Consequently, the assessment orders were quashed, and the case was sent back to the Assessing Officer for reconsideration.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 170 of 2024 dated February 01, 2024], held that the Assessing Officer must consider the relevant aspects before passing any order. Therefore, the case was remanded back to the Assessing Officer.

Citation :
Writ Petition No. 170 of 2024 dated February 01, 2024

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1999

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4999

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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