Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Validity of reassessment proceedings - non-affording the petitioner an opportunity of being heard as mandated u/s 148A(b) - The court dismissed the Revenue's appeal, affirming the judgment of the learned Single Judge. It held that the requirement of providing an opportunity of being heard includes the right to a personal hearing, as mandated by Section 148A of the Income Tax Act. - The HC has also taken note of the amendment to the provisions of Section 148A(b) through the Finance Act, 2022 with effect from 1.4.2022.
Validity of reassessment proceedings - non-affording the petitioner an opportunity of being heard as mandated u/s 148A(b) - The court dismissed the Revenue's appeal, affirming the judgment of the learned Single Judge. It held that the requirement of providing an opportunity of being heard includes the right to a personal hearing, as mandated by Section 148A of the Income Tax Act. - The HC has also taken note of the amendment to the provisions of Section 148A(b) through the Finance Act, 2022 with effect from 1.4.2022.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
