Fresh assessments of set aside cases – Rewarding the offender at the cost of the victims!

Dindayal Dhandaria – [2021] 133 taxmann.com 82 (Article)

In this article, the Author has doubted the appropriateness of allowing the Revenue to make fresh assessments in set aside cases where it is held that principles of natural justice are violated. A second inning to the Revenue grants them licence to flout the law and results into undue benefit to them at the cost of the Assessees.
So, the Author opines that the Board should waive the interest payable by the assessees for the extended period availed by the Revenue, by mercy of the Courts.

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