Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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Ex-parte dismissal of appeal by the Ld. NFAC was held unjustified as the appellant was deprived of reasonable opportunity and time to produce relevant documents to substantiate claims made in the returns of income and grounds of appeal. The opportunity of being heard should be real, reasonable, and effective, not an empty formality, as per the doctrine of natural justice. Relying on judicial precedents, it was held that where a decision is based on a document, a copy should be provided to the affected party with reasonable time to negate it. The impugned orders were set aside, and the cases were remitted back to the Ld. NFAC with a direction to deal with them de-novo, granting the appellant three effective hearing opportunities to comply with notices and contest the cases on merits.
Ex-parte dismissal of appeal by the Ld. NFAC was held unjustified as the appellant was deprived of reasonable opportunity and time to produce relevant documents to substantiate claims made in the returns of income and grounds of appeal. The opportunity of being heard should be real, reasonable, and effective, not an empty formality, as per the doctrine of natural justice. Relying on judicial precedents, it was held that where a decision is based on a document, a copy should be provided to the affected party with reasonable time to negate it. The impugned orders were set aside, and the cases were remitted back to the Ld. NFAC with a direction to deal with them de-novo, granting the appellant three effective hearing opportunities to comply with notices and contest the cases on merits.
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