Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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The petitioner challenged the differential tax liability demand for the financial years 2017-18 to 2021-22 and the attachment of the bank account. The court observed that although the respondent issued Form DRC-01A, and the petitioner replied, the subsequent Form DRC-01 was uploaded on the portal without the petitioner's knowledge. The petitioner blamed the accountant for not appearing before the authority. However, the court held that the assessee is responsible for appearing before the authority. Once the show cause notice is uploaded on the portal, the petitioner should have filed a reply within the stipulated time. The petitioner cannot blame the department for not providing a physical copy. The court opined that an opportunity to file a reply and a personal hearing before the authority should be granted to the petitioner, as the impugned orders were passed ex-parte, violating natural justice principles. Consequently, the court set aside the impugned orders and disposed of the petition.
The petitioner challenged the differential tax liability demand for the financial years 2017-18 to 2021-22 and the attachment of the bank account. The court observed that although the respondent issued Form DRC-01A, and the petitioner replied, the subsequent Form DRC-01 was uploaded on the portal without the petitioner's knowledge. The petitioner blamed the accountant for not appearing before the authority. However, the court held that the assessee is responsible for appearing before the authority. Once the show cause notice is uploaded on the portal, the petitioner should have filed a reply within the stipulated time. The petitioner cannot blame the department for not providing a physical copy. The court opined that an opportunity to file a reply and a personal hearing before the authority should be granted to the petitioner, as the impugned orders were passed ex-parte, violating natural justice principles. Consequently, the court set aside the impugned orders and disposed of the petition.
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