Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The respondent passed an order u/s 148A(d) and issued a consequential notice u/s 148 based on information gathered during a surprise check conducted by enforcement officials, relating to documents produced by the petitioner in support of their case when filing a reply. The petitioner claimed violation of Section 148A(b) and principles of natural justice, as the order/notice pertained to an issue not covered by the two show cause notices. However, the court held that the respondent acted based on irregularities found in the documents submitted by the petitioner during scrutiny of their replies. The petitioner was directed to file returns u/s 148, and if aggrieved, could file a reply to the notice. The court found no merit in the petitioner's contention.
The respondent passed an order u/s 148A(d) and issued a consequential notice u/s 148 based on information gathered during a surprise check conducted by enforcement officials, relating to documents produced by the petitioner in support of their case when filing a reply. The petitioner claimed violation of Section 148A(b) and principles of natural justice, as the order/notice pertained to an issue not covered by the two show cause notices. However, the court held that the respondent acted based on irregularities found in the documents submitted by the petitioner during scrutiny of their replies. The petitioner was directed to file returns u/s 148, and if aggrieved, could file a reply to the notice. The court found no merit in the petitioner's contention.
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