Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
