Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Breach of principles of natural justice occurred as the petitioner was unaware of proceedings due to non-communication by the consultant entrusted with GST compliances, resulting in an order confirming tax demand due to non-response. Considering the petitioner's inability to participate, an opportunity should be provided to contest the demand on merits. The order is set aside subject to verification of appropriation of Rs. 4,09,604.87 from the petitioner's bank account towards the demand. If not appropriated, the petitioner shall remit 10% of the disputed tax demand within two weeks. The petition is disposed of accordingly.
Breach of principles of natural justice occurred as the petitioner was unaware of proceedings due to non-communication by the consultant entrusted with GST compliances, resulting in an order confirming tax demand due to non-response. Considering the petitioner's inability to participate, an opportunity should be provided to contest the demand on merits. The order is set aside subject to verification of appropriation of Rs. 4,09,604.87 from the petitioner's bank account towards the demand. If not appropriated, the petitioner shall remit 10% of the disputed tax demand within two weeks. The petition is disposed of accordingly.
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