PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Validity of Ex-parte order without considering the merit of the case - principles of natural justice - Assessment u/s 153A - there was no representation on behalf of the assessee before the Ld. CIT (A). Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the material available on record. In this situation, we are of the considered view that the when there is no representation on behalf of the assessee, the First Appellate Authority ought to have decided the issues on merits and in accordance with law instead of simply dismissing the appeal in limine. - AT
Validity of Ex-parte order without considering the merit of the case - principles of natural justice - Assessment u/s 153A - there was no representation on behalf of the assessee before the Ld. CIT (A). Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the material available on record. In this situation, we are of the considered view that the when there is no representation on behalf of the assessee, the First Appellate Authority ought to have decided the issues on merits and in accordance with law instead of simply dismissing the appeal in limine. - AT
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