Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Violation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home - Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also - Matter restored back - HC
Violation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home - Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also - Matter restored back - HC
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