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...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply cannot supplement the main order under challenge by assigning reasons when the main order itself does not contain any reasons. The Supreme Court has emphasized the need for courts, quasi-judicial, or administrative authorities to provide reasons for their orders to enable higher forums or courts to consider such reasons when the order is challenged. The impugned order dated 12.06.2023, devoid of any reasoning, is liable to be quashed and set aside. Consequently, the matter is remanded back to the respondent to pass a fresh order with detailed reasons in accordance with the law.
The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply cannot supplement the main order under challenge by assigning reasons when the main order itself does not contain any reasons. The Supreme Court has emphasized the need for courts, quasi-judicial, or administrative authorities to provide reasons for their orders to enable higher forums or courts to consider such reasons when the order is challenged. The impugned order dated 12.06.2023, devoid of any reasoning, is liable to be quashed and set aside. Consequently, the matter is remanded back to the respondent to pass a fresh order with detailed reasons in accordance with the law.
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