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MR.JUSTICE N.ANAND VENKATESH Contempt Petition No.570 of 2020 All India Union Bank Officer Staff Association Rep. by its General Secretary AIBOA House II Floor No. 109 Angappan Naicken Street Chennai – 600 001. …. Petitioner -Vs- Brajeshwar Sharma The Chief General Manager(HR) Union Bank read full order
by Sekar Reporter · Published September 5, 2020
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Pendency of Representation Filed by Assessee not a bar to issuing Pre-revision Notices by Department: Madras HC bench Dr Justice Anita Sumanth setting aside the pre-revision notices relied upon the admission by the Department wherein the Department admits that the purpose of pre-revision notices is held as not for implementing Enforcement Wing proposals but for putting forth issues that arise from the returns of turnover filed by a dealer to the dealer for response and rebuttal, making them of a routine nature contrary to framing of assessments wherein the Authority has to apply his mind to the issues that arise from the return of turnover filed by dealer/assessee.
by Sekar Reporter · Published December 26, 2019