The Allahabad High Court has set aside a Section 74 order after holding that the adjudicating authority committed “blatant twin errors”—first, by failing to consider the taxpayer’s written reply and oral submissions, and second, by refusing to rectify this omission when it was specifically pointed out. The Division Bench of Justice Saumitra Dayal Singh and…
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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