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    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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      The court dismissed the petition, holding that there was no...

      Petition Dismissed: No Natural Justice Violation in Detailed Show Cause Notice; Court Urges Response to SCNs First.

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      GSTOctober 17, 2024Case LawsHC
      The court dismissed the petition, holding that there was no violation of principles of natural justice due to alleged vagueness in the show cause notice (SCN). The SCN was detailed, providing complete information about the case to be addressed. The petitioners' reply was thorough, and no serious grievance was raised regarding vagueness. The court cited Supreme Court precedents emphasizing that writ petitions should not be routinely entertained against SCNs unless there is absolute lack of jurisdiction or violation of natural justice principles. Recipients should respond to SCNs and raise all grounds, with jurisdictional issues adjudicated by the issuing authority initially before approaching the court. When there is a serious dispute over classification, respondents must respond to SCNs with supporting material. Litigation against SCNs should be discouraged to prevent frivolous cases and waste of public money and court time.

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      ActsIncome Tax