Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
The amended petition filed by the Respondent amounted to a fresh petition under the guise of an amendment, as it involved a complete redraft of the original petition with additional grounds and reliefs. The amendments were substantial, including the addition of new reliefs, impleading a new party, and introducing additional acts of oppression. As per the Aurosagar Estates case, such substantial amendments require a formal application, granting the opposing party an opportunity to rebut the proposed changes. However, the impugned order did not adhere to the principles of natural justice by allowing the amended petition without providing the Appellant an opportunity to be heard. Consequently, the appeal was disposed of.
The amended petition filed by the Respondent amounted to a fresh petition under the guise of an amendment, as it involved a complete redraft of the original petition with additional grounds and reliefs. The amendments were substantial, including the addition of new reliefs, impleading a new party, and introducing additional acts of oppression. As per the Aurosagar Estates case, such substantial amendments require a formal application, granting the opposing party an opportunity to rebut the proposed changes. However, the impugned order did not adhere to the principles of natural justice by allowing the amended petition without providing the Appellant an opportunity to be heard. Consequently, the appeal was disposed of.
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