Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report. However, for the period from October 2017 to March 2018, the Adjudicating Authority passed an order after providing three opportunities to the petitioner, who did not participate in the proceedings. The petitioner's request letter to the authority to consider the matter cannot be construed as participation. The petitioner should have informed the authority about the overlapping amount, which the authority could have considered. The court held that the order passed by the Adjudicating Authority under Annexure-5 cannot be sustained in law and quashed it. The matter was remitted back to the Adjudicating Authority for rehearing and passing an appropriate order in accordance with law by giving an opportunity of hearing to the parties.
The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report. However, for the period from October 2017 to March 2018, the Adjudicating Authority passed an order after providing three opportunities to the petitioner, who did not participate in the proceedings. The petitioner's request letter to the authority to consider the matter cannot be construed as participation. The petitioner should have informed the authority about the overlapping amount, which the authority could have considered. The court held that the order passed by the Adjudicating Authority under Annexure-5 cannot be sustained in law and quashed it. The matter was remitted back to the Adjudicating Authority for rehearing and passing an appropriate order in accordance with law by giving an opportunity of hearing to the parties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
