Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
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