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 144B - Addition u/s 68 - Once a request is made by the assessee before the Assessing Officer to give him an opportunity of hearing having regard to the fact that the assessment is high-pitch assessment, then ordinarily such an opportunity should be given so that the assessee may not get a chance to redress the grievance before the higher forum that he was not given adequate opportunity of hearing. It would all depend on the nature of the issues involved in the matter. It is not necessary that in each and every case, the Assessing Officer has to provide personal hearing. Ultimately, it is the discretion of the Assessing Officer that should be exercised judiciously. - Matter restored back - HC
Assessment u/s 144B - Addition u/s 68 - Once a request is made by the assessee before the Assessing Officer to give him an opportunity of hearing having regard to the fact that the assessment is high-pitch assessment, then ordinarily such an opportunity should be given so that the assessee may not get a chance to redress the grievance before the higher forum that he was not given adequate opportunity of hearing. It would all depend on the nature of the issues involved in the matter. It is not necessary that in each and every case, the Assessing Officer has to provide personal hearing. Ultimately, it is the discretion of the Assessing Officer that should be exercised judiciously. - Matter restored back - HC
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