Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Refund rejection without a reasonable opportunity to reply to the show-cause notice breached principles of natural justice. Although the Department had discretion to grant further time, that discretion had to be exercised fairly; where the taxpayer sought extension the next day to gather documents and file a reply, immediate rejection on expiry of a short period showed unwarranted haste. The impugned order was quashed, the taxpayer was given two weeks to file its reply with supporting documents, and the Department was left free to pass a fresh order thereafter.
Refund rejection without a reasonable opportunity to reply to the show-cause notice breached principles of natural justice. Although the Department had discretion to grant further time, that discretion had to be exercised fairly; where the taxpayer sought extension the next day to gather documents and file a reply, immediate rejection on expiry of a short period showed unwarranted haste. The impugned order was quashed, the taxpayer was given two weeks to file its reply with supporting documents, and the Department was left free to pass a fresh order thereafter.
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