Issues: (i) Whether delay in filing the appeal before the Commissioner (Appeals) should be condoned and the assessee's fresh exemption claim entertained; (ii) Whether compensation received under BSNL VRS-2019 is exempt from tax.

Issue (i): Whether delay in filing the appeal before the Commissioner (Appeals) should be condoned and the assessee's fresh exemption claim entertained.

Analysis: The assessee was similarly placed to employees in earlier Tribunal decisions where delay was condoned and relief concerning BSNL VRS-2019 compensation was granted. The Revenue did not distinguish those decisions. The principles favouring substantial justice in condonation matters, the duty of tax authorities to assist taxpayers in securing lawful relief, and the Commissioner (Appeals)'s power to entertain a fresh claim supported acceptance of the claim.

Conclusion: The delay was condoned and the fresh exemption claim was accepted, in favour of the assessee.

Issue (ii): Whether compensation received under BSNL VRS-2019 is exempt from tax.

Analysis: The compensation arose under the same voluntary retirement scheme considered in binding-coordinate Tribunal decisions concerning identically situated BSNL employees. No distinguishing factual or legal circumstance was established.

Conclusion: Compensation of INR 24,72,986 received under BSNL VRS-2019 is exempt under Section 10(10B) of the Income-tax Act, 1961, in favour of the assessee.

Final Conclusion: The taxable income is to be recomputed after allowing the exemption, and any consequential refund is to be granted in accordance with law.

Ratio Decidendi: A taxpayer's delayed appellate claim for a statutory exemption may be entertained where substantial justice and the taxpayer's entitlement to lawful relief warrant condonation, and qualifying voluntary retirement compensation is exempt under the applicable exemption provision.

Issues: (i) Whether the imported final gear kits, differential gears, pinions and related goods are classifiable under tariff item 84834000 or tariff item 87085000; (ii) Whether the consequential differential-duty demand, confiscation, redemption fine and penalties, including the Revenue's claim for penalty, are sustainable.

Issue (i): Whether the imported final gear kits, differential gears, pinions and related goods are classifiable under tariff item 84834000 or tariff item 87085000.

Analysis: Classification under Rule 1 is governed by the tariff headings and relevant Section and Chapter Notes, with the aligned HSN Explanatory Notes providing binding guidance. Although the goods were suitable principally for motor vehicles and were not internal engine parts excluded by Note 2(e) of Section XVII, their classification under Heading 8708 additionally required fulfilment of all three cumulative conditions governing vehicle parts and accessories.

Analysis: Gears and gearing are specifically covered by Heading 8483. The goods were not themselves differentials or drive axles with differential; they were gears, gearings and components thereof. Paragraph (C) of the General Explanatory Notes to Section XVII excludes even identifiable vehicle parts where they are more specifically covered elsewhere in the nomenclature. Since the goods were more specifically included under Heading 8483, the condition for classification as vehicle parts under Heading 8708 was not fulfilled. The supplier's classification, personnel statements, foreign rulings not considering Heading 8483, and unsupported trade-parlance observations could not displace the tariff analysis.

Conclusion: The goods are classifiable under tariff item 84834000 and not under tariff items 87085000 or 87084000, in favour of the assessee.

Issue (ii): Whether the consequential differential-duty demand, confiscation, redemption fine and penalties, including the Revenue's claim for penalty, are sustainable.

Analysis: As the declared classification under Heading 8483 was correct, there was no short-payment of duty or basis for reassessment. The prerequisites for confiscation, redemption fine, interest and penalties against the importer and its personnel consequently failed. The Revenue's appeal seeking imposition of an additional penalty likewise had no merit.

Conclusion: The duty demand, confiscation, redemption fine and all penalties are unsustainable, and the Revenue's claim for penalty fails, in favour of the assessee.

Final Conclusion: The impugned adjudication order was set aside, restoring classification of the imported goods under Heading 8483 and eliminating all consequential fiscal and penal liabilities.

Ratio Decidendi: Vehicle-part classification under Heading 8708 is unavailable where goods, though principally used in motor vehicles, are more specifically covered elsewhere in the tariff nomenclature and therefore fail the cumulative conditions prescribed for Section XVII parts and accessories.

Issues: (i) Whether Cenvat credit was admissible on services used for fabrication, erection of pipelines, welding, cutting and flange fixing for setting up the factory after 01.04.2011; (ii) Whether the extended limitation period and penalty were invocable on the ground of suppression.

Issue (i): Whether Cenvat credit was admissible on services used for fabrication, erection of pipelines, welding, cutting and flange fixing for setting up the factory after 01.04.2011.

Analysis: Rule 2(l) covers services used directly or indirectly in or in relation to manufacture. Although the post-01.04.2011 inclusive portion no longer expressly refers to setting up, services used for establishing the factory remain covered by the main part where they have a direct nexus with manufacture, unless specifically excluded. The disputed services were not construction of a building or civil structure within the exclusion and were necessary to establish the manufacturing facility.

Conclusion: The disputed setting-up services qualified as input services and the Cenvat credit was validly availed and utilised, in favour of the assessee.

Issue (ii): Whether the extended limitation period and penalty were invocable on the ground of suppression.

Analysis: The credit formed part of the total credit disclosed in the monthly returns, and there was no legal requirement to separately disclose the nature of each service or the credit attributable to it. Non-disclosure of information not required by law could not constitute suppression or wilful misstatement. Since the credit was admissible, no intent to evade duty could be inferred.

Conclusion: The extended period was not invocable and no penalty was leviable, in favour of the assessee.

Final Conclusion: The recovery of credit, interest and penalty could not be sustained because the services had the requisite nexus with manufacture and the conditions for alleging suppression were absent.

Ratio Decidendi: Post-01.04.2011, services necessary for setting up a factory qualify as input services under the main limb of Rule 2(l) where directly connected with manufacture and not specifically excluded; absence of a statutory duty to separately disclose service-wise credit precludes an allegation of suppression.

Issues: (i) Whether reassessment initiated after four years from the end of the relevant assessment year was valid where the original assessment had been completed under section 143(3) and the subsidy transaction had been disclosed; (ii) Whether subsidy received from the associated enterprise to compensate unabsorbed distribution costs was operating income for transfer-pricing benchmarking.

Issue (i): Whether reassessment initiated after four years from the end of the relevant assessment year was valid where the original assessment had been completed under section 143(3) and the subsidy transaction had been disclosed.

Analysis: The original assessment was completed under section 143(3), and the subsidy transaction had been disclosed in the financial statements, transfer-pricing documentation and other materials considered in the original proceedings. The recorded reasons neither established a failure to make full and true disclosure of material facts nor identified fresh tangible material. Reopening after four years on the same material amounted to a change of opinion.

Conclusion: The reassessment was without jurisdiction and invalid, in favour of the assessee.

Issue (ii): Whether subsidy received from the associated enterprise to compensate unabsorbed distribution costs was operating income for transfer-pricing benchmarking.

Analysis: The subsidy arose under the distribution agreement and compensated unabsorbed costs where the distributor did not achieve expected profitability. It had a direct nexus with the distribution activity, was received routinely based on annual performance, and had been accounted for as operating revenue. The subsidy was therefore integral to the aggregated distribution transactions benchmarked under the transactional net margin method.

Conclusion: The subsidy was operating income and had to be included in benchmarking; the transfer-pricing adjustment was deleted, in favour of the assessee.

Final Conclusion: Reopening founded on previously disclosed material was impermissible, and the performance-linked subsidy formed part of the operating results of the distribution business.

Ratio Decidendi: Where an assessment completed under section 143(3) is sought to be reopened after four years, absence of failure to make full and true disclosure and of fresh tangible material renders the reopening invalid; a recurring associated-enterprise payment directly compensating distribution costs is operating income for transfer-pricing purposes.

Issues: (i) Whether dropping proceedings against the importer under Section 28 was sustainable; (ii) Whether penalty could be imposed where the notice and order did not establish the individual's role in obtaining defective certificates of origin.

Issue (i): Whether dropping proceedings against the importer under Section 28 was sustainable.

Analysis: The High Court had already determined that a show cause notice under Section 28 was invalid in respect of the importer. The adjudicating authority consequently dropped the proceedings, and no basis existed to disturb that action.

Conclusion: Dropping of the Section 28 proceedings was sustained, in favour of the assessee.

Issue (ii): Whether penalty could be imposed where the notice and order did not establish the individual's role in obtaining defective certificates of origin.

Analysis: Neither the show cause notice nor the impugned order identified or established the individual's role or involvement in obtaining the allegedly defective certificates of origin.

Conclusion: Penalty was not imposable and was set aside, in favour of the assessee.

Final Conclusion: The importer remained free from the proposed demand proceedings, and the individual was relieved of penal liability.

Ratio Decidendi: A penalty for customs contravention cannot be sustained where the notice and adjudication fail to establish the penalised person's role or involvement in the alleged contravention.

Issues: Whether a moratorium against the corporate debtor under the Insolvency and Bankruptcy Code, 2016 prevents continuation of a consumer complaint against non-corporate-debtor co-respondents.

Analysis: The statutory moratorium under Section 14 is confined to the corporate debtor and cannot be extended to directors, promoters, associated entities or other respondents unless the statute expressly so provides. As no moratorium protected the co-respondents, their potential liability required adjudication in the consumer complaint. The Commission could not, while acknowledging that liability remained undetermined, foreclose proceedings against them by attributing the alleged deficiency exclusively to the corporate debtor at an interlocutory stage.

Conclusion: The consumer complaint may proceed against the co-respondents notwithstanding the moratorium applicable to the corporate debtor; their liability and objections must be determined on merits by the Commission.

Issues: Whether the ex parte order could be recalled on the ground of non-service of notice and delayed knowledge of the proceedings.

Analysis: Repeated notices and hearing communications had been sent to the appellants' admitted email address and by speed post. The emails had not bounced, and no material rebutted the presumption of receipt. The record also established service of notices and wilful non-participation in the proceedings. The recall application was filed after about 400 days without cogent explanation; no fraud, misrepresentation, or sufficient cause for non-appearance was established. In time-bound insolvency proceedings, such unexplained delay could not be ignored.

Conclusion: Recall of the ex parte order was rightly refused; the finding is against the appellants.

Outcome: Applications for condonation of delay rejected; special leave petitions dismissed as time-barred.

Issues: (i) Whether a sub-contractor remains liable to service tax where the principal contractor has discharged tax on the services; (ii) Whether the extended limitation period could be invoked for the demand.

Issue (i): Whether a sub-contractor remains liable to service tax where the principal contractor has discharged tax on the services.

Analysis: The Larger Bench ruling established that payment of service tax by the principal contractor does not extinguish the sub-contractor's separate obligation to discharge tax on the consideration received by it.

Conclusion: The sub-contractor is independently liable to pay service tax notwithstanding payment of tax by the principal contractor; this issue is against the assessee.

Issue (ii): Whether the extended limitation period could be invoked for the demand.

Analysis: The notice did not contain substantive evidence establishing wilful suppression of facts with intent to evade tax. The liability of sub-contractors had been subject to contradictory Tribunal decisions until settled by the Larger Bench, rendering the matter interpretational. Such circumstances did not justify invocation of the extended period.

Conclusion: The extended period under the proviso to Section 73(1) of the Finance Act, 1994 was not invocable; this issue is in favour of the assessee.

Final Conclusion: Although the substantive tax liability of a sub-contractor was affirmed, the demand failed because the show-cause notice was barred by limitation.

Ratio Decidendi: The extended limitation period cannot be invoked in an interpretational dispute absent evidence of wilful suppression with intent to evade tax.

Issues: (i) Whether the appellant was entitled to release of the detained perishable goods as their owner under Section 129(1)(a); (ii) Whether the direction requiring auction of the goods and permitting the appellant to participate in that auction was sustainable.

Issue (i): Whether the appellant was entitled to release of the detained perishable goods as their owner under Section 129(1)(a).

Analysis: The adjudicating authority had specifically found that the appellant was not the owner and that the owner could not be traced. The appellant's assertion that his statement disclaiming connection with the registered concern was obtained by coercion involved matters of evidence not suitable for determination in the appeal. Since the goods were perishable, a person who was not the owner could seek release under Section 129(1)(b).

Conclusion: The appellant was not entitled to release of the goods under Section 129(1)(a), but could approach the authority for release under Section 129(1)(b). This is against the assessee on the claim of ownership-based release.

Issue (ii): Whether the direction requiring auction of the goods and permitting the appellant to participate in that auction was sustainable.

Analysis: The finding that the appellant was not the owner did not justify directing an auction in which the appellant was to participate. The direction concerning release of the vehicle to its registered owner was separately sustained.

Conclusion: The auction direction and the direction requiring the appellant to participate in the auction were set aside. This is in favour of the assessee.

Final Conclusion: The appellant may pursue release of the perishable goods as a non-owner, while the dispute concerning the detention authority's jurisdiction remains open for fresh adjudication in the writ proceedings.

Ratio Decidendi: Where the adjudicating authority has found that a claimant is not the owner of detained perishable goods, release cannot be claimed under the owner-specific provision, though the claimant may invoke the provision applicable to a non-owner.

Issues: (i) Whether a writ direction for an independent investigation into alleged corruption by Customs officials was warranted; (ii) Whether compensation for delayed clearance of the imported consignment could be adjudicated in writ jurisdiction; (iii) Whether directions could be issued requiring the Government and Customs authorities to formulate policies for cryptocurrency-mining-equipment imports and to introduce a mechanism penalising departmental delay.

Issue (i): Whether a writ direction for an independent investigation into alleged corruption by Customs officials was warranted.

Analysis: The discrepancies in description and declared value of the imported goods required verification and assessment by Customs authorities as part of their statutory functions. The material did not establish illegal gratification, manipulation of records, abuse of authority, mala fides, or any credible circumstance supporting a reasonable suspicion of corruption. Administrative delay, without material connecting it to extraneous considerations or abuse of power, could not justify an extraordinary direction for an independent investigation.

Conclusion: No direction for an independent investigation was warranted; the issue was decided against the assessee.

Issue (ii): Whether compensation for delayed clearance of the imported consignment could be adjudicated in writ jurisdiction.

Analysis: The alleged loss, its causation, the respective responsibility of the Customs authorities, courier agency and foreign supplier, and the effect of the importer declining to pay assessed duty involved disputed factual questions requiring evidence. Such claims could not be resolved under Article 226 and were amenable to remedies before the competent civil court or other forum.

Conclusion: Compensation was not adjudicable in writ jurisdiction; the issue was decided against the assessee.

Issue (iii): Whether directions could be issued requiring the Government and Customs authorities to formulate policies for cryptocurrency-mining-equipment imports and to introduce a mechanism penalising departmental delay.

Analysis: Formulation of import, fiscal and administrative policy lies within the legislative and executive domain. In the absence of a statutory or constitutional obligation to frame a specified policy, writ jurisdiction cannot be used to compel the executive to legislate, create a particular regulatory framework, or adopt a fiscal mechanism.

Conclusion: The requested policy and fiscal directions could not be issued; the issue was decided against the assessee.

Final Conclusion: The allegations did not disclose a violation of legal right, arbitrariness, mala fides, or abuse of statutory power, while claims requiring factual adjudication remained available before the appropriate forum.

Ratio Decidendi: A writ direction for an independent criminal investigation requires credible material indicating cognizable wrongdoing or abuse of official power; administrative delay and unsubstantiated suspicion are insufficient, and writ jurisdiction cannot compel executive policy formulation or adjudicate damages requiring resolution of disputed facts.

Issues: (i) Whether the writ jurisdiction under Article 32 of the Constitution of India should be exercised to quash the subject FIRs; (ii) Whether FIRs registered by different complainants in relation to alleged cyber-fraud transactions should be clubbed and subjected to a composite investigation.

Issue (i): Whether the writ jurisdiction under Article 32 of the Constitution of India should be exercised to quash the subject FIRs.

Analysis: A petition under Article 32 for quashing criminal proceedings is maintainable where a fundamental-right violation or compelling circumstances warrant direct constitutional intervention. Nevertheless, the jurisdiction is extraordinary and ordinarily the aggrieved person must pursue remedies before the High Court under Article 226 of the Constitution of India or Section 482 of the Code of Criminal Procedure, 1973. The assertions that the petitioner was abroad, lacked knowledge of the transactions, and that others misused the bank account did not establish infringement of a fundamental right or exceptional circumstances justifying bypass of those remedies.

Conclusion: Direct quashing relief under Article 32 was declined, against the petitioner.

Issue (ii): Whether FIRs registered by different complainants in relation to alleged cyber-fraud transactions should be clubbed and subjected to a composite investigation.

Analysis: Multiple FIRs are impermissible only where they concern the same incident or connected acts forming one transaction; the determination turns on the test of sameness, including unity of purpose and design, proximity of time and place, and continuity of action. Here, the FIRs involved different complainants, occasions, victims, amounts, transactions and consequences, without a live transactional connection between them. A similar modus operandi and the alleged transfer of portions of the funds into one bank account did not make the incidents a single transaction. The investigations were at an early stage and required separate forensic examination, money-trail analysis and identification of participants.

Conclusion: Clubbing, consolidation and a composite investigation were refused, against the petitioner.

Final Conclusion: The petitioner may pursue remedies before the appropriate forum, with all parties' contentions remaining open for determination on their merits.

Ratio Decidendi: Article 32 jurisdiction to quash criminal proceedings is ordinarily not exercised absent a demonstrated fundamental-right violation or exceptional circumstances, and separate FIRs may continue where distinct victims and transactions disclose distinct offences despite a similar modus operandi.

Issues: (i) Whether a legal representative is liable for tax, interest and penalty due from a deceased sole proprietor; (ii) Whether assessment orders passed without notice or hearing to the legal representative satisfy the statutory requirements.

Issue (i): Whether a legal representative is liable for tax, interest and penalty due from a deceased sole proprietor.

Analysis: Section 93(1)(b) makes the legal representative liable, out of the deceased's estate to the extent it can meet the charge, where the business is discontinued and liability is determined before or after death.

Conclusion: The legal representative cannot claim immunity from the deceased proprietor's tax liability and is liable to the extent of the deceased's estate. This is against the assessee.

Issue (ii): Whether assessment orders passed without notice or hearing to the legal representative satisfy the statutory requirements.

Analysis: Sections 75(4) and 75(6) require an opportunity of hearing where an adverse decision is contemplated and require the order to state relevant facts and the basis of decision. As no independent notice or hearing was afforded to the legal heir after the proprietor's death, the assessment proceedings were vitiated; the impugned orders also did not satisfy the requirement of a reasoned order.

Conclusion: The assessment orders were invalid for breach of the statutory hearing and speaking-order requirements. This is in favour of the assessee.

Final Conclusion: The tax liability may lawfully be pursued against the legal representative within the limits of the deceased's estate, but only through fresh proceedings that comply with the prescribed procedural safeguards.

Ratio Decidendi: A legal representative's statutory liability for a deceased taxpayer's dues does not dispense with the mandatory requirements of notice, opportunity of hearing and a reasoned order before determination or recovery.

Issues: (i) Whether the Tribunal's finding of entitlement to refund precluded examination of other legal impediments to refund; (ii) Whether rejection of the refund claim on the ground of payment of tax on abated value, without prior notice to the assessee, was sustainable.

Issue (i): Whether the Tribunal's finding of entitlement to refund precluded examination of other legal impediments to refund.

Analysis: The Tribunal had found that the refund applications were maintainable and not time-barred under the transitional GST provisions. Its direction for consequential relief did not require automatic payment without examination of distinct legal impediments, including restrictions arising from a relevant notification or unjust enrichment. Consideration of such matters by the adjudicating authority was not contrary to judicial discipline or the doctrine of precedent.

Conclusion: The Tribunal's order did not bar examination of independent legal impediments to the refund claim.

Issue (ii): Whether rejection of the refund claim on the ground of payment of tax on abated value, without prior notice to the assessee, was sustainable.

Analysis: The ground that CENVAT credit was impermissible because tax had been paid on an abated value was not put to the assessee through a show cause notice. The assessee was consequently denied an opportunity to respond to that ground before the refund claim was rejected.

Conclusion: The rejection on an unnotified ground was unsustainable and required fresh consideration after notice and hearing, in favour of the assessee.

Final Conclusion: The refund claim must be reconsidered through a procedurally fair adjudication, with a reasoned decision after the assessee is given notice and an opportunity of hearing.

Ratio Decidendi: A consequential-refund direction does not exclude scrutiny of independent statutory impediments, but a refund claim cannot be rejected on a ground not previously disclosed to the assessee for response.

Issues: Whether the assessment completed after the ordinary limitation period could be sustained by treating the valuation reference as one under the general valuation provision, rather than under the specific capital-gains valuation provision.

Analysis: The specific mechanism governing valuation of a capital asset where the stamp-duty value is disputed prevails over the residuary valuation provision. A reference concerning computation of capital gains had to be treated under the specific provision. Such reference did not extend the assessment limitation period. The assessment ought therefore to have been completed within the prescribed period, with any subsequent valuation-based adjustment being made through the statutory rectification mechanism. Further, no valuation report had been received when the assessment was made, despite the assessee having produced an approved valuer's report.

Conclusion: The assessment was time-barred, and the consequential addition based on the stamp-duty valuation was deleted in favour of the assessee.

Issues: (i) Whether CENVAT credit on capital goods installed in a captive power plant was admissible where electricity was substantially captively consumed in manufacture of dutiable goods and only surplus electricity was supplied outside the factory; (ii) Whether full CENVAT credit on specified input services under Rule 6(5) was admissible in the same circumstances; (iii) Whether CENVAT credit on iron and steel items used for repair and maintenance of existing plant and machinery was admissible; (iv) Whether duty on clearance of waste and scrap arising from capital goods was sustainable under Rule 3(5).

Issue (i): Whether CENVAT credit on capital goods installed in a captive power plant was admissible where electricity was substantially captively consumed in manufacture of dutiable goods and only surplus electricity was supplied outside the factory.

Analysis: Rule 6(4) bars credit only where capital goods are used exclusively in manufacture of exempted goods or provision of exempted services. The captive power plant formed an integral part of the manufacturing unit, and electricity generated from it was substantially used in manufacturing dutiable products. Supply of surplus electricity outside the factory did not establish exclusive use of the capital goods for exempted output. The input-credit nexus principle applicable to inputs did not displace the distinct exclusive-use standard governing capital goods. The applicable Board circular also supported credit where exempt intermediate goods are captively consumed in manufacture of dutiable final products.

Conclusion: CENVAT credit on the capital goods was admissible; this issue is decided in favour of the assessee.

Issue (ii): Whether full CENVAT credit on specified input services under Rule 6(5) was admissible in the same circumstances.

Analysis: Rule 6(5) allowed full credit on specified common taxable services unless they were used exclusively in relation to exempted goods or exempted services. The services were not exclusively used for electricity supplied outside the factory, since the electricity was substantially consumed in producing dutiable final products. The Board clarification regarding the treatment of specified common services reinforced this interpretation.

Conclusion: CENVAT credit on the specified input services was admissible; this issue is decided in favour of the assessee.

Issue (iii): Whether CENVAT credit on iron and steel items used for repair and maintenance of existing plant and machinery was admissible.

Analysis: Eligibility depended on the actual use of the iron and steel items rather than their description alone. The factual finding that the items were used for repair and maintenance of existing manufacturing plant and machinery, and not for civil construction or fabrication of immovable supporting structures, was neither perverse nor unsupported by evidence. Such factual findings could not be reappreciated in an appeal confined to substantial questions of law.

Conclusion: CENVAT credit on the iron and steel items was admissible; this issue is decided in favour of the assessee.

Issue (iv): Whether duty on clearance of waste and scrap arising from capital goods was sustainable under Rule 3(5).

Analysis: The Revenue did not identify any statutory infirmity or evidentiary basis showing that the Tribunal's factual finding setting aside the demand was perverse or contrary to the CENVAT Credit Rules. A challenge seeking reassessment of factual conclusions did not raise a substantial question of law under Section 35G.

Conclusion: The demand of duty on waste and scrap was unsustainable; this issue is decided in favour of the assessee.

Final Conclusion: The Tribunal's determinations on CENVAT eligibility and the waste-and-scrap demand were sustained, and all substantial questions of law were answered against the Revenue.

Ratio Decidendi: Where capital goods or specified input services are not used exclusively for exempted output because they form part of an integrated process producing dutiable final goods, Rules 6(4) and 6(5) do not bar CENVAT credit merely because surplus electricity is supplied outside the factory.

Issues: Whether an ex parte tax assessment and consequential demand, founded on estimation, should be sustained without adequate opportunity of hearing.

Analysis: The assessment was made ex parte on an estimated basis. The matter was covered by the applicable coordinate-bench decision requiring the assessing authority to undertake a fresh assessment after affording the registered person an adequate opportunity of hearing. The State accepted that the same course should govern the matter.

Conclusion: The ex parte assessment and consequential demand could not be sustained; fresh assessment proceedings must be undertaken after adequate opportunity of hearing. The issue is decided in favour of the assessee.