Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
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TaxTMI 
TaxTMI 
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