Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The CESTAT allowed the appeal by way of remand. Service by speed post is valid provided there is proof of delivery. In the absence of any proof of delivery, it cannot be said that there is effective service of notice, as contemplated u/s 37C of the Act. The Commissioner (Appeals) dismissed the appeal on the grounds of limitation without providing an opportunity of personal hearing or reasonable time to file a miscellaneous application, violating the principles of natural justice. The matter was remanded back to the Commissioner (Appeals) to decide the appeal on merits after providing a proper opportunity of being heard to the appellant.
The CESTAT allowed the appeal by way of remand. Service by speed post is valid provided there is proof of delivery. In the absence of any proof of delivery, it cannot be said that there is effective service of notice, as contemplated u/s 37C of the Act. The Commissioner (Appeals) dismissed the appeal on the grounds of limitation without providing an opportunity of personal hearing or reasonable time to file a miscellaneous application, violating the principles of natural justice. The matter was remanded back to the Commissioner (Appeals) to decide the appeal on merits after providing a proper opportunity of being heard to the appellant.
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