Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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In fraud assessments, the six-month period for issuing a show cause notice before the order-in-original was treated as directory, not mandatory, because the statute prescribed no consequence for breach; the challenge therefore turned on prejudice, and none was shown where multiple notices, replies, and personal hearings were granted and the assessment was passed within limitation. The writ court also declined to bypass the statutory remedy, noting that the Supreme Court had already left the assessee to pursue the appellate forum with all contentions available, including alleged prejudice from missing files; the writ petition was dismissed with liberty to invoke that remedy.
In fraud assessments, the six-month period for issuing a show cause notice before the order-in-original was treated as directory, not mandatory, because the statute prescribed no consequence for breach; the challenge therefore turned on prejudice, and none was shown where multiple notices, replies, and personal hearings were granted and the assessment was passed within limitation. The writ court also declined to bypass the statutory remedy, noting that the Supreme Court had already left the assessee to pursue the appellate forum with all contentions available, including alleged prejudice from missing files; the writ petition was dismissed with liberty to invoke that remedy.
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