Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a personal hearing through video conference due to technical issues with the web portal. Referring to a previous judgment, the Court emphasized that the mere failure to click on the request button should not preclude the petitioner from being granted a personal hearing, especially when the petitioner had explicitly requested it in written submissions. - Consequently, the Court set aside the impugned assessment order and directed that the assessment be framed after affording the petitioner a reasonable opportunity for a personal hearing through video conference within a specified timeframe.
Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a personal hearing through video conference due to technical issues with the web portal. Referring to a previous judgment, the Court emphasized that the mere failure to click on the request button should not preclude the petitioner from being granted a personal hearing, especially when the petitioner had explicitly requested it in written submissions. - Consequently, the Court set aside the impugned assessment order and directed that the assessment be framed after affording the petitioner a reasonable opportunity for a personal hearing through video conference within a specified timeframe.
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