Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Validity of Ex-parte assessment order passed u/s 144B - The High Court acknowledged the petitioner's arguments and found gross violations of essential principles of natural justice by the assessing authority. It noted that no real opportunity of hearing was granted to the petitioner, and the order was passed without conducting any proceedings involving them. Therefore, the Court set aside the assessment order. - The Court directed the petitioner to treat the order as a final show-cause notice and submit their reply within one week. If the Assessing Officer accepts the petitioner's explanation, the consequential order may be passed without fixing any further date for hearing.
Validity of Ex-parte assessment order passed u/s 144B - The High Court acknowledged the petitioner's arguments and found gross violations of essential principles of natural justice by the assessing authority. It noted that no real opportunity of hearing was granted to the petitioner, and the order was passed without conducting any proceedings involving them. Therefore, the Court set aside the assessment order. - The Court directed the petitioner to treat the order as a final show-cause notice and submit their reply within one week. If the Assessing Officer accepts the petitioner's explanation, the consequential order may be passed without fixing any further date for hearing.
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