Proper Officer had to at least consider the reply on merits and then form an opinion
Last updated: 24 June 2024
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court Mitsubishi Electric India (P.) Ltd. v. Union of India [W.P. (Civil) No. 7443 of 2024 dated May 22, 2024] set aside the order and held that the Proper Office must atleast consider the reply furnished by the Assessee on merits and then form an opinion.
Citation :
W.P. (Civil) No. 7443 of 2024 dated May 22, 2024
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Bimal Jain
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