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Originally Posted by jswami16 1.Does the assessee have the right to know on what circumstances the department is constrained to make the re-assessment? |
Yes, a notice to the applicant is part of quasi judicial process, wherein the assessee is informed that on grounds listed in notice the assessment is proposed to be done afresh. It is an intimation to the party in terms of principle of natural justice to give opportunity to state the assessee view point.
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Originally Posted by jswami16 2.Does the assessee have the right to know on what circumstances the department can scrutinize the revenue details of an assessee for re-assessment? |
One can know after the assessment is finished on
WHAT reasonable basis reassessment was sought. The discretion lies with the department only thing that discreation should not be without reasonable ground.
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Originally Posted by jswami16 3.Does the Right to Information Act, 2005 contains any specific provision with respect to above query? |
There is no specific provision as this is similar to thousand other cases where in the government exercise the power vested in it by the constitution