Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
The High Court dismissed the petition challenging the validity of the order of reassessment. It held that sufficient opportunities were granted to the petitioner by serving notices physically and through email. The petitioner had responded to the notice u/s 148A(b) of the Act and even sought further time for filing an additional response. However, no objection was subsequently filed, and the Income Tax Officer passed appropriate orders in accordance with the law. The petitioner had provided an email address for communication and had submitted a response through that email ID. Hence, notices issued to that email ID cannot be considered irregular. The petitioner was aware of the proceedings but failed to avail the opportunity granted. The contention of unawareness of the technological mode of serving notices was rejected by the Court. The Court found no merit in the contention regarding violation of principles of natural justice.
The High Court dismissed the petition challenging the validity of the order of reassessment. It held that sufficient opportunities were granted to the petitioner by serving notices physically and through email. The petitioner had responded to the notice u/s 148A(b) of the Act and even sought further time for filing an additional response. However, no objection was subsequently filed, and the Income Tax Officer passed appropriate orders in accordance with the law. The petitioner had provided an email address for communication and had submitted a response through that email ID. Hence, notices issued to that email ID cannot be considered irregular. The petitioner was aware of the proceedings but failed to avail the opportunity granted. The contention of unawareness of the technological mode of serving notices was rejected by the Court. The Court found no merit in the contention regarding violation of principles of natural justice.
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