Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Assessment u/s 144C - Reply submitted by the assessee is not considered while passing the assessment order at Ext.P7 rather it is noted therein that petitioner did not respond to the show cause notice at Ext.P4. - At this stage, it is not possible to accept the contention of the learned Standing Counsel appearing for the respondent (Revenue) that there was no need of issuance of show cause notice at Ext.P4, particularly, when the respondent had chosen to issue the said show cause notice at Ext.P4 to the petitioner. The impugned order therefore prima facie suffers from the perversity as well as non-compliance with the principles of natural justice. - HC
Assessment u/s 144C - Reply submitted by the assessee is not considered while passing the assessment order at Ext.P7 rather it is noted therein that petitioner did not respond to the show cause notice at Ext.P4. - At this stage, it is not possible to accept the contention of the learned Standing Counsel appearing for the respondent (Revenue) that there was no need of issuance of show cause notice at Ext.P4, particularly, when the respondent had chosen to issue the said show cause notice at Ext.P4 to the petitioner. The impugned order therefore prima facie suffers from the perversity as well as non-compliance with the principles of natural justice. - HC
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