Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal hearing. Court held that petitioner ought to have been granted opportunity of hearing as provided under Act. Petition succeeded, impugned Assessment Order passed by respondent authority u/s 143(3) read with Section 144B and demand notice u/s 156 quashed and set aside. Respondent granted liberty to proceed with assessment u/s 144B from stage of issuance of draft Assessment Order after providing opportunity of hearing to petitioner, as permissible under law.
Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal hearing. Court held that petitioner ought to have been granted opportunity of hearing as provided under Act. Petition succeeded, impugned Assessment Order passed by respondent authority u/s 143(3) read with Section 144B and demand notice u/s 156 quashed and set aside. Respondent granted liberty to proceed with assessment u/s 144B from stage of issuance of draft Assessment Order after providing opportunity of hearing to petitioner, as permissible under law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
