Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
The Calcutta High Court found a violation of principles of natural justice as the impugned order was passed without giving the petitioners an opportunity of hearing as required u/s 75(4) of the Act of 2017. Section 75(4) mandates a hearing when a request is made in writing or an adverse decision is contemplated. The court set aside the order and directed respondent no.1 to reconsider the show cause notice and reply after providing the petitioners with a hearing. The petition was disposed of accordingly.
The Calcutta High Court found a violation of principles of natural justice as the impugned order was passed without giving the petitioners an opportunity of hearing as required u/s 75(4) of the Act of 2017. Section 75(4) mandates a hearing when a request is made in writing or an adverse decision is contemplated. The court set aside the order and directed respondent no.1 to reconsider the show cause notice and reply after providing the petitioners with a hearing. The petition was disposed of accordingly.
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TaxTMI 
TaxTMI 
of 4881 
