Allahabad High Court directs Nagar Aayukt, Nagar Nigam to decide Petitioner’s objections with regard to the assessment made towards his house tax
ABCAUS Case Law Citation:
ABCAUS 2541 (2018) 09 HC
Allahabad High Court has directed Nagar Aayukt, Nagar Nigam, Kanpur to decide Petitioner’s objections with regard to the assessment made towards his house tax
The petitioner had approached the Hon’ble High Court with a grievance that the respondent Nagar Aayukt, Nagar Nigam, Kanpur was not deciding his objections with regard to the assessment made towards his house tax for several years.
The Hon’ble High Court observed that the representation / objection made by the petitioner had not been heard and disposed of by the respondent-authorities at all. The petitioner had moved a representation/objection to the Nagar Aayukt, Nagar Nigam, Kanpur that remained undecided for more than six months.
In these circumstances, the Hon’ble High Court directed the Nagar Aayukt, Nagar Nigam, Kanpur to decide the objection / representation of the petitioner by way of a reasoned and speaking order after giving to the petitioner an opportunity of hearing.
The Hon’ble High Court itself fixed a date for hearing to be made by the Nagar Aayukt, Nagar Nigam, to decide the matter and made it clear that no frivolous adjournment shall be granted to either side.
The Court also directed that till the objection is decided, no coercive action shall be taken against the petitioner.
It was also clarified that in case, the Nagar Aayukt, Nagar Nigam is not available, any person duly authorised by him may decide the objection / representation of the petitioner.
In absence of a valid final assessment order passed within statutory time frame, draft assessment order cannot give rise to…
No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…
AO was not justified in making addition by adopting method of extrapolation without bringing any material evidence in support -…
Court can not sit over comparative financial attractiveness of rival offers or to substitute its own view for the decision…