Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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The ITAT Pune set aside an ex-parte order by the CIT(A) due to improper service of hearing notice. The CIT(A) dismissed the appeal in limine for non-prosecution without discussing the merits of TP adjustment. The tribunal held that CIT(A) should have addressed the appeal's substance even in ex-parte cases, citing a precedent. The matter was remitted to CIT(A) for fresh consideration in accordance with the law.
The ITAT Pune set aside an ex-parte order by the CIT(A) due to improper service of hearing notice. The CIT(A) dismissed the appeal in limine for non-prosecution without discussing the merits of TP adjustment. The tribunal held that CIT(A) should have addressed the appeal's substance even in ex-parte cases, citing a precedent. The matter was remitted to CIT(A) for fresh consideration in accordance with the law.
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