Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Revision application filed u/s 264 - Upon perusal of the documents, the High Court noted that the matter was not heard and decided on the initial date, and no notice was given to the petitioner for the subsequent date. The court opines that the officer should have granted another opportunity to the petitioner to appear and present their case before passing an adverse order. The failure to do so constitutes a violation of principles of natural justice. Accordingly, the HC directed the PCIT to re-consider the matter.
Revision application filed u/s 264 - Upon perusal of the documents, the High Court noted that the matter was not heard and decided on the initial date, and no notice was given to the petitioner for the subsequent date. The court opines that the officer should have granted another opportunity to the petitioner to appear and present their case before passing an adverse order. The failure to do so constitutes a violation of principles of natural justice. Accordingly, the HC directed the PCIT to re-consider the matter.
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