Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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