Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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