Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Appeal decided ex parte - non-appearance on behalf of the assessee - though the assessee has not explained any plausible reason for non-appearance before the Tribunal, however, even if the impugned order is recalled for giving an opportunity to the assessee, no purpose will be served and it will be only an empty exercise as certain crucial facts have not been brought on record which requires to be verified by conducting a proper enquiry at the level of the A.O.
Appeal decided ex parte - non-appearance on behalf of the assessee - though the assessee has not explained any plausible reason for non-appearance before the Tribunal, however, even if the impugned order is recalled for giving an opportunity to the assessee, no purpose will be served and it will be only an empty exercise as certain crucial facts have not been brought on record which requires to be verified by conducting a proper enquiry at the level of the A.O.
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