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 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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