Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an adjournment on the first hearing date, and the notice for the subsequent hearing was received late. The CIT(A) wrongly stated the company failed to comply. The order was deemed a violation of basic principles of natural justice. The matter was remanded to the CIT(A) for re-adjudication after providing a fair hearing to the assessee. The appeal was allowed for statistical purposes.
The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an adjournment on the first hearing date, and the notice for the subsequent hearing was received late. The CIT(A) wrongly stated the company failed to comply. The order was deemed a violation of basic principles of natural justice. The matter was remanded to the CIT(A) for re-adjudication after providing a fair hearing to the assessee. The appeal was allowed for statistical purposes.
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