PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Faceless Assessment Unit failed to offer personal hearing opportunity through video conferencing despite petitioner's request as mandated u/s 144B(6)(viii). Petitioner's request approved but no video link shared. Mere creation of meeting ID/link without sharing insufficient to discharge statutory obligation. Faceless Assessment Unit's finding that petitioner chose not to attend video conference perverse, based on no evidence. Order dated 29th March 2024 vitiated for not affording personal hearing, set aside. Matter remanded to Faceless Assessment Unit with directions.
Faceless Assessment Unit failed to offer personal hearing opportunity through video conferencing despite petitioner's request as mandated u/s 144B(6)(viii). Petitioner's request approved but no video link shared. Mere creation of meeting ID/link without sharing insufficient to discharge statutory obligation. Faceless Assessment Unit's finding that petitioner chose not to attend video conference perverse, based on no evidence. Order dated 29th March 2024 vitiated for not affording personal hearing, set aside. Matter remanded to Faceless Assessment Unit with directions.
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