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.B. PLAZA versus COMMISSIONER OF INCOME TAX/WEALTH TAX


In the absence of a sexy 16 review, the reviewing officer's justification for the review order made no effort to find out whether Issei was the sole proprietor of the property or owned by many shareholders. Was not made a party to defend the case. The previous ruling was a violation of the rules of natural justice. The High Court determined an inappropriate order after a person had assessed the assessee and recorded the version of the shareholders of the various owners and passed the order strictly on eligibility and forwarded the matter to the reviewing officer. Law

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