Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but assessing officer granted only four days, breaching prescribed procedure. This arbitrary exercise of jurisdiction by not following due process resulted in denial of fair and reasonable opportunity to assessee, causing prejudice. High Court held such approach violative of principles of natural justice and quashed assessment order in favor of assessee.
Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but assessing officer granted only four days, breaching prescribed procedure. This arbitrary exercise of jurisdiction by not following due process resulted in denial of fair and reasonable opportunity to assessee, causing prejudice. High Court held such approach violative of principles of natural justice and quashed assessment order in favor of assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
