Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
August 31, 2026
High Courts, Income Tax
ITAT power to pass such orders “as it thinks fit” implies a judicial discretion to be exercised within the parameters of law, equity, and reason, and not an unbridled power to erect coercive financial barriers – High Court In a recent judgment, Hon’ble High Court has held that …