Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The adjudicating officer's order dated 15 May 2024, made after complying with the principles of natural justice, cannot be challenged through contempt proceedings, even if it is incorrect. The correctness of the order can be examined in appropriate proceedings. The non-entertainment of the contempt petition is without prejudice to the petitioner's right to challenge the adjudicating authority's orders before the appropriate court. The contempt petitions are disposed of.
The adjudicating officer's order dated 15 May 2024, made after complying with the principles of natural justice, cannot be challenged through contempt proceedings, even if it is incorrect. The correctness of the order can be examined in appropriate proceedings. The non-entertainment of the contempt petition is without prejudice to the petitioner's right to challenge the adjudicating authority's orders before the appropriate court. The contempt petitions are disposed of.
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