Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Attachment order - SCN was not uploaded on the portal - The High Court acknowledged that the absence of the show cause notice on the portal was a result of inadvertence. It noted that the right of the petitioner to object to the notice and avail a personal hearing was crucial and had been compromised due to this oversight. Recognizing the importance of these rights, the Court set aside the impugned order, allowing the respondent authority to proceed in accordance with the law.
Attachment order - SCN was not uploaded on the portal - The High Court acknowledged that the absence of the show cause notice on the portal was a result of inadvertence. It noted that the right of the petitioner to object to the notice and avail a personal hearing was crucial and had been compromised due to this oversight. Recognizing the importance of these rights, the Court set aside the impugned order, allowing the respondent authority to proceed in accordance with the law.
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