Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred from the National Faceless Assessment Center to the jurisdictional AO u/s 144B(8). The respondent rejected the petitioner's request for a hearing via video conference due to purported lack of functionality, contrary to provisions in section 144B and a CBDT circular. The court found the respondent's claim baseless as the circular mandated a hearing either via video conference or in a designated area. The petitioner's right to a hearing was upheld, dismissing the respondent's argument of alternative appeal options. The assessment order was annulled, and the matter was remanded for a proper hearing in line with the CBDT circular.
The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred from the National Faceless Assessment Center to the jurisdictional AO u/s 144B(8). The respondent rejected the petitioner's request for a hearing via video conference due to purported lack of functionality, contrary to provisions in section 144B and a CBDT circular. The court found the respondent's claim baseless as the circular mandated a hearing either via video conference or in a designated area. The petitioner's right to a hearing was upheld, dismissing the respondent's argument of alternative appeal options. The assessment order was annulled, and the matter was remanded for a proper hearing in line with the CBDT circular.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
