Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if the petitioner did not request a personal hearing, the Authority must still provide it before making an adverse decision, especially in cases with significant civil liability. Upholding the principle of natural justice, the Court emphasized the necessity of a genuine opportunity for hearing before rejecting explanations and imposing demands. The case was remitted to the Assistant Commissioner to issue a fresh notice to the petitioner within two weeks for a proper hearing.
The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if the petitioner did not request a personal hearing, the Authority must still provide it before making an adverse decision, especially in cases with significant civil liability. Upholding the principle of natural justice, the Court emphasized the necessity of a genuine opportunity for hearing before rejecting explanations and imposing demands. The case was remitted to the Assistant Commissioner to issue a fresh notice to the petitioner within two weeks for a proper hearing.
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