Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Principles of natural justice - The High Court found merit in the petitioner's argument regarding the violation of procedural fairness, as the impugned order failed to provide adequate opportunity for personal hearing, thereby infringing upon principles of natural justice. Consequently, the impugned order was set aside by the High Court. Regarding the objection related to the pendency of a previous writ petition, the Court clarified that no interim order was in effect and left it open for the petitioner to raise objections on merits before the respondent-authority.
Principles of natural justice - The High Court found merit in the petitioner's argument regarding the violation of procedural fairness, as the impugned order failed to provide adequate opportunity for personal hearing, thereby infringing upon principles of natural justice. Consequently, the impugned order was set aside by the High Court. Regarding the objection related to the pendency of a previous writ petition, the Court clarified that no interim order was in effect and left it open for the petitioner to raise objections on merits before the respondent-authority.
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